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FINANCIAL SECTION AND WARRANT 

FOR THE 

2012 ANNUAL TOWN MEETING 

LINCOLN, MASSACHUSETTS 




SATURDAY, MARCH 24, 2012 

9:30 AM 

BROOKS SCHOOL AUDITORIUM 




FIRST ANNUAL VOLUNTEER FAIR 

***** 

During the Town Meeting Lunch Break 

March 24, 2012 

Come and learn about 

Town Boards and Committee 

& 

Lincoln Clubs and Organizations 

& 

Explore Ways to Volunteer. 
******* 

Brooks Gym/Reed Field House 
Boxed Lunches 

Cookies 
Refreshments 

Everyone is invited. Everyone is welcome. 



To all Lincoln Registered Voters, 

This booklet contains materials related to the Annual Town Meeting to be held at 9:30 on Saturday, 
March 24, 2012. We hope they will enlighten you and encourage you to attend and participate in 
Town Meeting. We especially urge and welcome new residents to come and take part in the legislative 
process of town government, where registered voters who attend and vote determine the policies and 
priorities of the Town of Lincoln which will affect our future. 

There are FIVE PARTS to this booklet. First, the FINANCE COMMITTEE REPORT explaining 
the preparation of the Town's operating budget. Second, the PROPOSED BUDGET for the fiscal 
year beginning on July 1, 2012. Third, an outline of certain relevant PROCEDURES for the conduct 
of Town Meeting. Fourth, the WARRANT for the Meeting which lists the Articles to be presented at 
the meeting for consideration and action by the registered voters present. And fifth, a GLOSSARY of 
common terms used in the discussion of the budget. 

The Annual Town Meeting is a significant event in the life of the Town - both in the conduct of 
business and also as an enjoyable community gathering where we can meet and greet our neighbors. 
While attendance at a first Town Meeting may seem intimidating, the process is direct democracy in 
action and everyone is encouraged to participate. This is an opportunity to ask questions, learn to know 
fellow citizens as well as town volunteers and staff and to participate in the important decisions of the 
Town. 

Please note also that during the break in the middle of the day BOXED LUNCHES will be available 
in the Brooks Gym/Reed Field House next door to the Brooks School/Donaldson Auditorium. Also 
during the lunch break we will hold our FIRST ANNUAL VOLUNTEER FAIR. Representatives of 
Town Boards and Committees and Lincoln Clubs and Organizations will be available to talk with 
anyone interested in learning more about them and in finding ways to volunteer. 

We look forward to this annual gathering on March 24th. 
Sarah Cannon Holden, Moderator 



REPORT 

of the 

FINANCE COMMITTEE 

of the 

TOWN OF LINCOLN 

for the 

FISCAL YEAR 

JULY 1, 2012 - JUNE 30, 2013 



LINCOLN FINANCE COMMITTEE 



Karl Geiger 

Eric Harris 

Sanj Kharbanda 

John L. Koenig, Chair 

Peyton J. Marshall 

Laura Sander, Vice Chair 

Ellen Meyer Shorb 



Table of Contents 



1. Introduction 1 

2. Overview 1 

3. Revenues 3 

4. Operating Expenditures 4 

5. Capital Expenditures 6 

6. Community Preservation Act 7 

7. Governmental Accounting Standards Board Statement No. 45 (GASB 45) 9 

8. Property Tax 11 

9. Looking Forward 11 

10. Departmental Budgets 

General Government 12 

Public Safety 13 

Education: 

Lincoln Public Schools 14 

Lincoln- Sudbury Regional High School 17 

Minuteman Career and Technical High School 19 

Public Works and Facilities 21 

Human Services 23 

Recreation, Conservation Land, Celebrations and Pierce House 24 

Library : 25 

Debt Service 27 

Pensions & Insurance 28 

Water Department 30 

1 1 . Appendix 

Table 1: Fiscal Detail FY '11- FY '13 31 

12. An Outline of Town Meeting Procedures 38 

13. Warrant Articles 41 

14. Glossary 53 



1. Introduction 

The Finance Committee is charged with advising and making recommendations to Town Meeting on 
the budget, capital projects and other areas of finance, and administering the Town's Reserve Fund. 
The committee seeks to develop an overall budget that is fiscally prudent, that reflects the Town's 
values, and that meets the needs of residents. It also seeks to obtain broad public understanding and 
support for the budget that it recommends at Town Meeting. 

In this annual report we describe the FY ' 1 3 budget and its component parts, and provide supporting 
detail. Building the budget is a collaborative endeavor, and the Finance Committee works closely with 
many boards and committees. Among many others, we thank Lincoln Town Administrator Tim 
Higgins, Finance Director & Town Accountant Colleen Wilkins, Assistant Town Administrator Anita 
Scheipers, Lincoln Public Schools Administrator for Business and Finance Buck Creel, and Lincoln- 
Sudbury Regional High School Director of Finance and Operations Judy Belliveau. 

2. Overview 

For FY '13, the Finance Committee is recommending a base budget of $31,527,392. For the fifth year 
in a row, the operating budget can be funded without an override. Over these years, the Town has 
benefited from the strong financial position that it established before the national economic crisis, 
additional tax revenues generated by The Groves at Lincoln development, strong cooperation from 
town employees in contract negotiations, changes in health insurance providers and plan design 
changes, and reductions in pensions and insurance and debt at the high school. Other budget drivers 
have been downward pressure on the high school budget imposed by Sudbury and decreasing 
enrollment at the Lincoln Schools. In addition, in recognition of the continuing economic crisis, and 
pursuant to the initial guideline set by the committee, requests for new spending by town budget 
agencies were modest. The FY '13 budget is a largely level services budget. 

For FY '13, the property taxes on the median value house (assessed value of $825,400) will increase 
by about $204 (1.8%) with the proposed budget. This increase includes the 2.7% increase in the 
operating budget ($310) and a 0.9% decrease in the debt portion of the budget (-$106). After 
application of CPA funds to payment of the Town Hall debt payment (Warrant Article 13), the 
increase in property taxes on the median house will be only $50 (0.4%) 

Please note that the committee has taken to presenting budget numbers based on the median value 
home instead of the average value home. The average home valuation is skewed by close to 25% due 
to the small number of very high value homes in Lincoln, and accordingly strikes the committee as less 
representative than median home value. 

About 0.4%) of the increase in tax revenue will come from new construction. Thus, these summary 
statistics, which do not correct for new construction, slightly overstate the financial impact of the 
FY '13 budget on most taxpayers. 

The Town budget is based on projections and assumptions which reflect local needs and available 
funds in the context of the economic and political conditions of the Commonwealth and the United 
States. The budget is heavily dependent on real estate taxes (the tax levy and excluded debt). In 
FY '01, real estate taxes (tax levy plus excluded debt) accounted for 68% of revenue. In FY '13, real 
estate taxes are projected to account for about 78% of revenue. The Town has a small number of 
commercial properties. There are relatively few opportunities to increase local revenues. Although the 



FY ' 13 state budget is not yet known, the FY ' 13 budget is built on an assumption that state aid 
($1,389,292 in FY '12) will decrease by 3% as compared to FY '12. 

The Finance Committee builds the budget by reviewing available funds and revenue projections and 
setting aside funds for fixed costs, such as pensions, insurance and debt service. This process, which 
the committee calls a "funds available analysis," results in a budget guideline for the base budget. Last 
fall, the committee set the base budget guideline at 2.0%, based on preliminary (un-certified) results of 
FY ' 1 1 and assumptions that were considered reasonable at that time. 

As the national and state economic situation continues with some sporadic signs of improvement 
(though far from "a recovery"), the Finance Committee has supported little spending beyond level 
services. No new initiatives are included in the FY '13 operating budget. 

In addition to the operating budget (Warrant Article 7) and capital budget (Warrant Article 8), Town 
Meeting will consider maintenance articles and other appropriations (Warrant Articles 9, 10 & 11). 
The Finance Committee takes these other appropriations into account when determining the funds 
available for the operating and capital budgets. 

The Finance Committee places a high priority on maintaining adequate Emergency Reserves. 
Emergency Reserves allow unforeseen changes in revenues or needed expenditures to be addressed 
without undue disruption of ongoing activities. The committee also places a high priority on 
maintaining the Town's favorable bond rating, which reduces its costs of borrowing money and is the 
result of prudent financial management. Lincoln has a bond rating from S & P of AAA, the highest 
available rating. 

The committee's goal is to set aside an amount equal to 3 to 5% of the prior year's General Fund 
budget as Emergency Reserves (the General Fund budget is the Town operating budget less the total 
for the Water Enterprise Fund as shown in Table 1). The Finance Committee defines Emergency 
Reserves as unspent certified Free Cash, plus no more than half of the Reserve Fund, and the full 
amount of any Stabilization Funds. It is desirable that the 3% minimum Emergency Reserve be set 
aside entirely from unspent certified Free Cash. 

Following many years in which the financial reserves were well below the 3% minimum, the Finance 
Committee sought to re-build the Town's financial reserves, and since FY '08, the reserves (also 
known as "unspent certified Free Cash") have equaled 3% of the General Fund budget for that year 
(including capital and other articles). The budget proposed for FY '13 includes maintaining the 
financial reserve at no less than 3%. 

Additional tax revenues generated by The Groves at Lincoln, strong cooperation from town 
employees, advantageous changes in health insurance providers and plan designs, downward pressure 
on the high school budget imposed by Sudbury and decreasing enrollment at the Lincoln Schools, have 
all combined to allow the Town to avoid overrides for the past 4 years while maintaining level services 
(except at the high school). With respect to expenses, much if not all of the low-hanging fruit has been 
well picked, and a good amount of the not so low-hanging fruit has also been picked. Despite the 
excellent and imaginative management by our town administrators, the cooperation and flexibility in 
town budgeting agencies, and the cooperation of town employees, nothing else in the economy or in 
the actions of our state and federal governments indicates that the pressures of personnel costs (about 
80% of the budget), special education costs, pension and insurance costs, retirement health insurance 



benefits liabilities and ongoing capital needs will not soon exceed anticipated growth in the Town's 
revenues. 

3. Revenues 

Total town revenues for FY '13 are projected at $31,527,392 (excluding Water Department revenues), 
a 2.4% increase as compared to FY '12. Revenue from state aid is anticipated to decrease, while local 
receipts are projected to stay level, and excluded debt will decrease slightly. 

The pie chart shows the revenue categories and the percentages of total revenue that they represent. 
The categories are real estate taxes (tax levy and excluded debt), local receipts, state aid, Free Cash, 
and other available funds. 





Revenues bv Cateqorv: FY'13 


Other 




Available Free Cash 




Funds 9.5% 




0.5% / 


State Aid 






4.8% 






Local 






Receipts. 






7.1% 






Excluded 






Debt 




5.0% 





Proposition 2 Vi allows towns to raise real estate taxes by 2.5% per year without an override. The tax 
levy may also increase because of taxes attributable to new construction. For FY '13, real estate taxes 
are projected to account for about 78% of revenue. As compared to FY '12, the tax levy is projected to 
increase by $437,570 (without CPA offset), including $564,954 within the Proposition 2 Vi limit and 
$100,000 from new construction, less $227,384 from decreasing debt service from retirement of 
principal on previously approved projects. 

Additional property tax revenues may be raised through debt exclusion, following approval by a two- 
thirds vote at Town Meeting and a majority vote at the Town Election. Excluded debt includes 
property tax revenues that pay for such Town debt (for example, a new fire truck, new buildings or 
major repairs to roads or existing buildings) as well as the Lincoln portion of the principal and interest 
payments on debt for the Lincoln-Sudbury Regional School District. When payment is complete, the 



3- 



debt is retired and the property tax to fund the project is no longer collected. In FY '13, excluded debt 
is projected to represent 5% of revenues. 

The application of Free Cash is projected to provide 9.5% of FY '13 revenue. In October 201 1, the 
Department of Revenue certified Free Cash for the Town from FY '1 1 at $3,960,149. This represented 
a 19% increase from the amount certified in October 2010. Of the FY '13 total, $879,950 represents 
Free Cash that remains from prior years. This is the major component of the Town's emergency 
reserves. Other contributors to the Free Cash balance were: (1) turn backs from the Reserve Fund and 
health insurance and (2) receipts in excess of budget, such as for motor vehicle excise, licenses and 
permits and the provision of benefits for employees at the Hanscom Campus of the Lincoln Public 
Schools. The Free Cash balance is a major contributor to the Finance Committee's ability to propose a 
budget that can be funded without an operating override. 

Local receipts, which include excise taxes, rental fees, license and permit fees, investment income, cell 
tower income, and other fee income, such as parking, recreation and ambulance fees, are projected to 
provide 7.14% of revenue in FY '13, compared to 7.15% in FY '12. 

State aid, which includes Chapter 70 (education reform) funds, lottery, and other assistance, is 
projected to provide 4.8% of revenue in FY '13, compared to 4.7% in FY '12. Actual State Aid is not 
yet known, as the state budget is determined after the Town budget, but it is projected to decrease by 
3%> as compared to FY ' 12 (as of this writing the Governor's budget proposes level State Aid for 
FY '13). If the actual decrease is smaller, the difference will accrue to Free Cash. If the actual decrease 
is greater, the Town will first look to available Free Cash to make-up the difference. 

Other available funds, which are projected to provide .5% of revenue in FY '13, compared to 0.4% in 
FY ' 12, are a small category of miscellaneous items, such as payments from the Water Department and 
Hanscom Air Force Base for certain services provided by the Town. In general, the amounts received 
are offset by corresponding debits. 

4. Operating Expenditures 

Total town operating expenditures are the total of the General Fund and the Water Enterprise Fund. 
The Water Department's operating budget ($1,036,151 for FY '13) is funded entirely through fees paid 
by water consumers. The General Fund budget includes all other operating expenditures. 

The proposed FY ' 13 budget is $32,563,543. The General Fund total is $29,732,991, exclusive of 
capital items and other articles. 

The following pie chart shows the breakdown of expenditures by category (excluding Water 
Department expenditures). Education is the largest component, representing 46% of General Fund 
expenditures. This includes the Lincoln Public Schools, Lincoln-Sudbury Regional High School and 
Minuteman Career and Technical High School. For the two regional schools, the education component 
includes all costs to Lincoln, including debt service, pensions and insurance. For the Lincoln Public 
Schools, debt service, pensions and insurance are not included in the education component; they are 
part of the Town expenditures for these items. 





Expenditures bv Cateqorv: 


FY'13 




^^fl B^ 




PUBLIC 


JM education 




SAFETY i 


46% 


^^ 


11% \i 




PUBLIC 
■ WORKS & 
Wg FACILITIES 


GENERAL 1 




^P/^^ 5% 


government' 


^E^ 




8% 








^T PENSIONS & 


^ HUMAN 




N. INSURANCE y 


SERVICES 




^^^20% ^r 


v 1% 

VCULTURE & 




DEBT 


RECREATION 




SERVICE 


5% 




4% 





The growth in the appropriated budget for the Lincoln Public Schools is 2%, exclusive of pensions and 
insurance. The budget for the regional school district is shared between Lincoln and Sudbury; it 
reflects a three-year rolling average of the number of students enrolled from each town. The FY ' 13 
apportionment ratio is estimated to be 14.79% for Lincoln and 85.21% for Sudbury, which is a lower 
percentage for Lincoln than in FY '12. While the growth in Lincoln's portion of the high school's 
operating budget is projected to be no more than the growth allowed by the Finance Committee's 
budget guideline, Lincoln's assessment may be even less than the budget guideline due to factors 
discussed below (See "Lincoln Sudbury Regional High School"). 

The growth in the General Government budget is 2.6%. The growth in the Public Safety budget is 
2.5%o. Pensions and Insurance expenditures for FY '13 are projected at $5,91 1,461, compared to 
$5,723,818 for FY '12, a 3.3% increase. Pensions and Insurance represent 20% of General Fund 
expenditures. 

Debt service, excluding the debt service for the Lincoln-Sudbury Regional High School (and before 
application of the proposed CPC offset), is $1,568,197, representing a 13.7% decrease over FY '12 due 
to retirement of principal on previously authorized debt. 

The growth in required non-discretionary expenditures, such as pensions and insurance (and in 
particular health insurance) consumes most of the Town's annual increases in revenues and drives the 
need for consideration of override budgets to simply maintain services. However, the Town 
Administrator and his team succeeded in reorganizing the Town's health insurance program resulting 
in a $200,000 reduction in the health insurance budget, which has helped the town meet the 2% budget 
guideline set by the committee. 



The categories of operating expenditures are covered in more detail in the departmental budget 
sections of this report. 

A P&L-based presentation of Revenues and Expenditures for FY ' 13 compared to FY ' 12 follows: 



REVENI 

TAX LEVY 
EXCLUDED DEBT 
LOCAL RECEIPTS 
STATE AID 



Town of Lincoln 
FY2013 Proposed Budget 

FY2012 FY20- 



OTHER AVAILABLE FUNDS 

FREE CASH 

TOTAL REVENUE 



22,488,180 
2,153,969 
2,175,837 
1,371,393 
139,000 
2,460,772 



23,153,134 
1,596,560 
2,275,000 
1,314,842" 
146,000 
3,041,857 



$ change % change 



664,954.00 

(557,409.00) 

99,163.42 

(56,551.42) 

7,000.00 

581,085.00 



30,789,150 



31,527,392 



738,242 



2.4% 



EXPENDITURES 

GENERAL GOVERNMENT 



PUBLIC SAFETY 




EDUCATION 


Lincoln K-8 School 


Lincoln Sudbury High School 


Minuteman 




PUBLIC WORKS & FACILITIES 




HUMAN SERVICES 




CULTURE & RECREATION 




DEBT SERVICE 




PENSIONS & INSURANCE 




CAPITAL PLAN 




STABILIZATION FUND 





WARRANT ARTICLES 
TOTAL EXPENDITURES 



2,449,226 
3,307,415 

9,513,105 

3,770,762 

68,000 

1,496,445 

184,165 

1,396,302 

1,806,213 

5,723,818 

422,000 

227,199 

424,500 



2,512,138 
3,390,353 



9,703,367 

3,759,487 

95,122 

1,508,393 

190,972 

1,423,528 

1,238,172 

5,911,461 

517,865 

805,359 

471,175 



62,912 



190,262 
(11,275) 

27,122 

11,948 
6,807 

27,226: 
(568,041) 
187,643 

95,865 
578,160 

46,675 



30,789,150 



31,527,392 



738,242 



2.4% 



BALANCE 



(0) 



° 



5. Capital Expenditures 

The Capital Planning Committee (CapCom) makes capital expenditure recommendations. The 
CapCom has one representative each from the Board of Selectmen, the K-8 schools, the Finance 
Committee, the Library, and the Conservation Commission, and two at-large members; the assistant 
Town Administrator is ex-officio. 



The CapCom reviews all requests for equipment and facility and infrastructure construction or 
improvements with a life of 5 years or more and a value of at least $15,000. It also reviews 
maintenance warrant articles. This year the committee has continued to develop a 25 year capital plan, 
which once substantially completed will be annually reviewed and revised. The Finance Committee 
strongly believes that timely maintenance, and a comprehensive understanding of the Town's assets, is 
the best way to protect the Town's investment in capital infrastructure. All proposed capital 
expenditures are also assessed to determine whether they might qualify for funding under the 



Community Preservation Act. Appropriate requests are referred to the Community Preservation 
Committee for its review. 

Most approved capital expenditures are financed within the annual budget. Expensive items with a 
long useful life may be proposed for debt exclusion (bonding), which requires approval at Town 
Meeting and the Town Election. Bonding allows the Town to finance the purchase and spread the cost 
of capital items over several years, outside of the limitations of Proposition 2/4. 

For FY '13, the Finance Committee set ceilings of $450,000 for capital expenditures within the annual 
budget, and $225,000 for the annual maintenance warrant articles. Initial FY '13 requests 
(cash/maintenance) totaled $1,444,141. No bondable requests were received. The Capital Committee 
suggested the following disposition: 

Recommended funding for cash capital (includes IT items): $517,865 

Recommended funding for maintenance: $140,675 

Recommended for bonding/debt exclusion: $0 

The Finance Committee has reviewed and approved these funding levels, and recommends the 
maintenance articles at proposed levels. 

Warrant Articles 

• Article 8, Cash Capital Expenditures: $517,865 

Highway - utility truck with plow $53,000 

Highway - retrofit existing truck w' snow/ice removal equipment $30,000 

Highway - purchase used truck w' snow/ice removal equipment $60,000 

Highway - fueling station removal/ new diesel tank $7 1 ,000 

Fire Dept - repair of rust on Engine 1 $55,000 

Police - two new cruisers, one administrative car $1 14,000 

Dispatch - tower site improvements $ 1 0,000 

IT - computers $45,000 

- servers $22,500 

Library - sidewalk project design $10,000 

Conservation - pickup truck $22,365 

Bemis Hall repaving of parking lot $25,000 

• Article 9, Annual Classroom Maintenance: $50,000 

• Article 10, Town Buildings Maintenance: $63,475 

• Article 11, Library Maintenance: $27,200 

6. Community Preservation Act 

The Town of Lincoln approved the Community Preservation Act (CPA) in November 2002. Pursuant 
to the CPA, the Town levies a surcharge of 3% on Lincoln real estate bills. These local CPA revenues 
are matched by the state from a dedicated fund. Through FY '07, the state matched local CPA 
revenues at 100%. Due to an increasing number of cities and towns participating in the CPA, and a 
decline in funds to the state matching fund, Lincoln received a match of 81% on its FY '08 surcharge, 
45% based on its FY '09 surcharge, 35% based on its FY ' 10 surcharge and 34% based on its FY ' 1 1 



-7- 



surcharge. The Community Preservation Committee projects a 35% match based on its FY ' 12 
surcharge. 

The CPA requires that a Community Preservation Committee (CPC) be formed with four members 
appointed by the Selectmen and five other members nominated from each of the following: 
Conservation Commission, Housing Commission, Historical Commission, Planning Board, and 
Recreation Committee. The mandate of the CPC is to study the needs of the Town in consultation with 
other municipal boards and committees; to solicit input from the Town as to its community 
preservation needs, possibilities, and resources; and to make recommendations to the Town for 
expenditures in four areas of community interest: open space, preservation of historic structures, 
community housing (defined as low to moderate income housing), and recreation. Spending must be 
recommended by the CPC and approved at Town Meeting. 

Over the last nine years, the CPC has recommended, and the Town has approved, funding for the 
following projects: 



Town of Lincoln 
CPA Appropriations & Project Status 



Battle Rd Farm unit 

Bemis Hall roof replacement 

Bemis Hall entrance 

Codman Barn A restoration 

Construction of archival vault at the Library 

Consultant to update Consolidated Housing Plan 

Control invasive species on conservation land 

Funding of Affordable Housing Trust 

Edinburg Center Inc. 

Minuteman Commons 

CMARC 

Lincoln Foundation 



Indian Camp Ln buydown 

12 Airport Rd 

Huntley Ln renovation 

Available for buydown opportunities 

Unspent funds 



Funding of Conservation Fund 

Historic records archive and preservation 

Historic Town buildings needs assessment 

Town Office renovation 

Inventory of historic properties 



Model historic preservation restriction easement 
Pierce House repairs 
Purchase of conservation land 

Harrington Row property 
Booth property 
MacDowell property 
DeNormandie Property (Rt 2) 
Repairs & improvements to Lincoln Library 
Repairs to historic cemetery monument 
Monument restoration-Arbor Vitae Cemetery 
Sunnyside Lane 
Tot-lot at Codman Pool 

Update of Library's fire suppression system 
Admin expenses 

Fund debt service on borrowing for CPC project 
GRAND TOTAL 



Appropriation 

150,000 

150,000 

40,000 

112,000 

489,097 

32,000 

51,300 

1,773,500 



100,000 

290,000 

500,000 

65,000 

40,000 

300,000 

150,000 

60,000 

268,500 



350.000 
250,000 
400,000 
100,000 



225,585 

28,485 

160,000 

,000,000 

38,250 

5,000 

316,800 

,100,000 



956,750 

4,300 

38,000 

792,500 

50,000 

131,542 

20,000 

588,056 

,253,165 



The following chart summarizes money raised and appropriations to date. 

CPA Revenues and Appropriations 

Revenues FY '03-06 FY '07 FY '08 FY '09 FY '10 FY '11 FY '12* 

TownRev'sJ $1,443,291 $590,877 $583,127 $607,048 $574,463 $615,705 $648,931 

State Match 885,680 500,519 517,657 420,180 246,798 195,935 217,062 



Total Revenues 


2,328,971 


1,091,396 


1,100,784 


1,027,228 


821,261 


811,640 


865,993 


Appropriations* 
















Housing 


942,500 






912,000 


553,500 


260,000 


80,000 


Historic 


445,047 


331,182 


246,731 


528,385 


339,175 


139,500 


1,102,340 


Conservation 


513,500 


36,500 


250,000 


56,585 


20,300 


400,000 


100,000 


Recreation 




45,191 












Administrative 


5,000 






5,000 


3,000 


2,500 


3,000 



Total Approp's 1,906,047 412,873 496,731 1,501,970 915,975 802,000 1,285,340 

* revenues not yet certified 
f includes interest earned 

# actual amount spent is shown, where less than appropriation 

At Town Meeting in March 2012, the CPC anticipates recommending funding debt service for the 
Town Offices renovation, energy efficient windows for Bemis Hall and Pierce House, Library historic 
items and documents restoration, the Historical Commission's continuing inventory of historic 
properties, the Affordable Housing Trust, restoration of stone walls proposed by the Conservation 
Commission, administrative expenses, and debt service for previously approved projects. 

Warrant Articles 

• Article 13, Community Preservation Committee: 

Debt service on Town Offices Renovation $330,025 

Bemis Hall and Pierce House Energy Efficient Windows $264,000 

Preservation of Library Historical Items and Documents $20,225 

Historical Commission Property Inventory $15,000 

Affordable Housing Trust - Buy-Downs $90,000 

Conservation Commission Stonewall Restoration $20,000 

CPC Administrative Expenses $3,000 

FY '13 Debt Service -Previously Approved Projects $124,538 

TOTAL $866,788 

7. Governmental Accounting Standards Board Statement No. 45 

For the past several years, the Finance Committee has provided detail about the Town's liabilities for 
employee benefits under Governmental Accounting Standards Board (GASB) Statement No. 45, 
Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions. 
According to this accounting rule, state and local governments must report the costs and obligations 
related to post-employment healthcare and other non-pension benefits. These are also known as OPEB 
(other post-employment benefits). Specifically, GASB 45 calls for municipal governments to 
recognize the benefits that have already been earned by active and retired employees as well as the 



benefits active employees will earn in the future. The liability was first recorded by the Town in its 
FY '09 financial statements. There is no requirement to fund the obligation, but the liability will grow 
over time given the Town's current strategy for paying these costs. 

The Town is recognizing a significant OPEB liability for benefits to be received through its 
Postretirement Medical and Life Insurance Plan. The liability represents the present value of benefits 
earned to date and can be spread, or amortized, over a period of up to 30 years. After action by Town 
Meeting in prior years, Lincoln's liability was reduced from an initial $61.7 million in 2007 to $49.4 
million (measured as of the last actuarial review using data at June 30, 2009). Biannual updates to the 
actuarial valuation are required, and the next valuation, based on data as of June 30, 201 1 is now 
underway. 

Actions taken by the Town that have reduced the original liability include establishing and depositing 
monies into a GASB 45 trust fund and adopting Section 18, under which qualified retirees must join 
Medicare. The Town's move to provide health insurance through the Massachusetts Interlocal 
Insurance Association (MIIA) instead of self-insurance will likely further reduce the liability going 
forward. 

To date, the Town has chosen to pay the portion of the annual cost that represents the current-year 
benefits to retired employees as well as appropriating a small amount into the GASB 45 trust fund 
toward the larger liability. The balance in the fund is now $1,162,522. The latest valuation showed an 
annual required contribution of $4.6 million, of which $1.7 million represents the portion attributable 
to active employees. The difference in these amounts each year is added to the liability. 

The Finance Committee is recommending that Town Meeting appropriate $250,000 (Article 15) in 
FY ' 1 3 as a further contribution to the trust fund against the liability. 

Our current practice of funding the annual cost of retirees and contributing a small amount to the trust 
fund - as well as closely managing health care expenses - puts Lincoln ahead of many peer 
communities in addressing the GASB 45 issue. Nevertheless, the obligation will grow in the future. 
This increased liability will appear in the Town's financial statements as a reduction to fund balances. 
Lower balances could adversely affect the Town's AAA bond rating. The Finance Committee 
continues to explore options that could further reduce our liability without significant impact to the 
Town's operating position. 

Warrant Articles 

• Article 15, GASB Trust Contribution: $250,000 



10 



8. Property Tax 

The table shows the estimated tax impact on an average house of the proposed FY ' 1 3 budget. The 
estimate assumes a FY ' 12 assessment value for the median value single family home of $825,400. 
FY '13 assessment values will be determined in the fall when the Town sets its tax rate. 

















FY13 Known Tax Increases 


Potential Offsets to Reduce Taxes 
(To reduce debt service) 

CPC Funds GrandTotal Tax Bill 










Existing TotalFY13 
Debt Estimated 
Prop 2.5% New Growth Exclusions Tax Bill 


Fiscal Year Impact 


FY2012 FY 201 3 FY2013 FY 201 3 FY 2013 


FY2013 

$ (330,000) $ 107,571 

$ (154) $ 50 

-1.4% 0.4% 










lncreases/(decreases) 




$ 564,955 


$ 100,000 $(227,384) $437,571 


Dollar Tax Impact 


$ 263 | $ 47 I $ (106) $ 204 9 


% Tax Impact 


2.3% 0.4% -0.9% 1.8% 


Median Tax Bill 


11,399 $ 11,603 


$ 1 1 ,449 


wsaammmm 









9. Looking Forward 

The Finance Committee works closely with the Town, the Lincoln Public Schools, Lincoln-Sudbury 
Regional High School, the Capital Planning Committee and independent Boards to anticipate the 
Town's future needs and to analyze the financial impact of these needs and various policy options for 
addressing them. The Town's land use choices, including changes in the number and types of houses, 
have an impact on school enrollment and infrastructure requirements. The Town's fiscal choices 
usually have an impact on the property tax. Although the budgets for FY '09 through FY ' 12 were, and 
the proposed FY ' 1 3 budget can be, funded without an operating override, it would be more in line 
with past experience to expect an override in FY ' 14 or soon thereafter. 

The continuing budget challenge will be to manage Town finances prudently during what is a slow (at 
most) recovery from the recession. This will require flexibility in responding to revenue forecasts that 
will frequently change, budgetary discipline, and moderation in the pursuit of new spending initiatives. 
At the same time, the Finance Committee anticipates the need to plan for major capital projects, such 
as maintenance or renovation of Town buildings, road repairs and land acquisitions. To this end, the 
Finance Committee has spearheaded the recent effort to expand the role of the Capital Planning 
Committee to include creating a long-term (25+ year) capital asset management database. 

At the moment, the Town is relatively underinvested in major capital projects as compared to its 
spending on the operating budget. In FY '13, funding for capital projects, consisting of payments on 
outstanding debt approved at prior Town Meetings, is projected to be about 6.3% of operating 
expenditures, up from a low of 1% in FY '10. Prudent municipal management suggests that funding 
for major capital projects should represent between 5 and 14% of operating expenditures. The 
committee will work with the Town and the Capital Planning Committee to plan for capital projects 
and to sequence capital expenditures so as to minimize year-to-year changes in payments for debt 
exclusion. The Finance Committee also will work with the Town to develop a long-term plan for 
responding to GASB 45 and for funding the Post Employment Health Insurance Trust Fund. 



11 



The Finance Committee will continue to place a high priority on maintaining adequate Emergency 
Reserves, working with the Town for expanded tax relief for those homeowners on limited or fixed 
incomes, and advocating for continued participation in the Community Preservation Act program. 



General Government 



FY '11 
Actual 


FY 12 

Budget 


FY '13 
Proposed 


$2,363,919 


$2,449,226 


$2,512,138 



General Information 

General Government includes: Board of Selectman, Finance Committee, Town Offices, Legal 
Services, Reserve Fund, Assessors, Law Department, Town Clerk, Registrar of Voters, Conservation 
Commission, Planning Board, Board of Appeals, Town Report, and Town Buildings. The largest 
account is Town Offices, which includes personnel costs and administrative and financial department 
expenses. 

Key Issues 

• The FY ' 1 3 budget is a level services budget. The budget retains current staffing, with no 
additional positions or expanded hours for part-time staff. 

• The Reserve Fund is part of the General Fund, and is intended to cover extraordinary and 
unforeseen needs of the Town, the Lincoln Public Schools, and independent Boards. Last year, 
the reserve fund was decreased by $100,000 and the Snow and Ice budget was increased by a 
corresponding amount to better reflect historical spending for snow plowing. This change is 
carried forward into the proposed FY ' 1 3 budget. 

• All town collective bargaining agreements expire on June 30, 2012. Negotiations are underway 
toward successor agreements. The FY ' 12 agreements included a cost of living adjustment of 
1% for all employees. 

• The town building account for FY ' 13 includes $24,000 to cover the town's share of utility 
costs that will be incurred by the School Department to heat and power the Hartwell Pods while 
they are occupied by the Town Offices staff during the renovation of Town Offices. 

Warrant Articles 

• Article 8H, IT scheduled purchase of replacement computers: $45,000 

• Article 81, IT scheduled purchase of replacement servers: $22,500 

• Article 10, Town buildings maintenance: $63,475 

• Article 15, Funds for Post Employment Health Insurance Trust Fund: $250,000 

• Article 17, Bright Light Award (bestowed on a volunteer or staff person whose efforts helped 
improve the quality of town services/programs or led to savings): $500 

• Article 21, Planning Board consultant for South Lincoln planning: $15,000 



12 



General Government 



B $1,500,000 

c 

* $1,000,000 ■ 



$(500,000) 



™\ n r 

\ 

I III 


111 I 



25% 

20% 

15% 

10% 1 
o 
o 

5% ■£ 



-5% 

-10% 

-15% 



FY'03 FY'04 FY'05 FY'06 FY'07 FY'08 FY'09 FY'10 FY'11 FY'12 FY'13 



I Expenditures 



-Percent Growth 



Public Safety 



FY '11 
Actual 


FY'12 
Budget 


FY'13 
Proposed 


$3,250,570 


$3,307,415 


$3,390,353 



General Information 

Public Safety includes the police department, the fire department, emergency medical services, the 
building department, the communications center, emergency management, and the dog officer. 

Key Issues 

• The FY '13 budget is a level services budget. The budget retains current staffing, with no 
additional positions or expanded hours for part-time staff. 

• The Police Budget includes additional funds for the Police educational incentive program to 
offset a loss of funds from the Commonwealth. The Police union agreed to various concessions 
to help defray the cost of the program. 

• All town collective bargaining agreements expire on June 30, 2012. Negotiations are underway 
toward successor agreements. The FY ' 12 agreements included a cost of living adjustment of 
1% for all employees. 

• The Town is working with seven area towns to explore the feasibility and advisability of 
creating a regional emergency dispatch center. The planning effort is in the very early stages. 



Warrant Articles 

• Article 8E, Fire Truck Repair, to rehab Engine 1 



$55,000 



13- 



Article 8F, Two police cruiser replacements and one administrative replacement car, following 
an annual replacement schedule: $1 14,000 

Article 8G, vegetation maintenance and planting at the site of public safety radio tower per 
ZBA special permit: $10,000 



Public Safety 



S $2,500,000 



= $2,000,000 




1 

9% o 



FY'03 FY'04 FY'05 FY'06 FY'07 FY'08 FY'09 FY'10 FY"!1 FY'12 FY'13 
ra@ Expenditures -»- Percent Growth | 



Lincoln Public Schools 



FY '11 
Actual 


FY'12 
Budget 


FY'13 
Proposed 


$9,225,265 


$9,513,105 


$9,703,367 



General Information 

The Lincoln Public School Committee operates the Lincoln Public Schools Pre-kindergarten to grade 8 
programs at the Lincoln School on Ballfield Road and at the Hanscom Primary School and Hanscom 
Middle School located on Hanscom Air Force Base. The Committee's overarching goal is to maintain 
and improve educational programming and school facilities within the fiscal constraints established by 
the Lincoln Finance Committee and the contract with the Department of Defense to operate the 
Hanscom schools. 

The FY ' 13 budget for the operation of the Lincoln School is within the 2% growth guideline 
established by the Finance Committee and is also supported by approximately $1.1M in grants, fees 
and reimbursements. This level of support will provide the resources needed to maintain the existing 
program and make modest improvements in supports for students and teachers. The School 
Committee has submitted its proposal to continue to operate the schools at Hanscom. This contract is 



14- 



beneficial to the district and provides funding for half the cost of central office operations, curriculum 
design and professional development. The value of the contract is between $50M and $65M, 
depending upon enrollment. 

The School Committee and School Building Committee (SBC) continue to work with the 
Massachusetts School Building Authority (MSBA) to develop an educationally sound, fiscally 
responsible solution to the building needs of the Lincoln School. To date, the SBC has completed a 
Feasibility Study and identified a Preferred Option, which was approved by the MSBA Board of 
Directors to advance into Schematic Design. This spring, the SBC working with OMR Architects and 
Skanska, Inc., will develop the preferred option and present it to the MSBA Board for approval in July. 
If approved, the SBC will bring the proposal to the community for discussion and authorization to 
proceed as a ballot initiative in the fall. The estimated project cost for the renovation and additions 
proposed is $48. 5M with the anticipation of approximately a 40% reimbursement from the MSBA for 
eligible costs. 

The School Committee and administration are also working with the Department of Defense on the 
design and construction of a new Middle School for Hanscom. The total project cost is approximately 
$39M and will serve 310 students in 85,000 square feet of new educational space. The federal 
government will fund the entire project. Planning is also about to begin for the design and replacement 
of the Primary School at Hanscom. 

In addition, long time school superintendant Mickey Brandmeyer will be retiring at the end of this 
school year and the committee is in the midst of a search process for a new superintendent. 

The School Committee has not requested funds for capital warrant initiatives pending the outcome of 
the SBC's effort. Cash capital in the amount of $50K is recommended for continued preventive 
maintenance and classroom rehabilitation. These funds support routine maintenance for several 
smaller projects each year. 

Key Issues 

• Enrollment for the 2012-2013 school year is projected to remain relatively constant, from 610 
to 600 students. The number of classroom sections will remain the same (32 sections), 
however the number of sections at each grade will adjust to match the size of each cohort 
moving through the school. The Lincoln School will continue to enroll students from Boston 
through the METCO program. The projected enrollment of METCO students is 91. 

• Personnel costs continue to represent about 74% of the Lincoln School's operating cost. The 
School Committee completed successful negotiations with the Lincoln Teacher's Association 
(LTA) last spring. Both the LTA and School Committee recognized the fiscal climate and 
negotiated a contract that was sensitive to the budget conditions faced by the school district. 
This collaboration helped to make it possible to advance this year's program into next year and 
stay within the Finance Committee's guidelines. 

• This spring the School Committee will enter negotiations with Secretaries and Custodians. The 
budget includes resources in anticipation of these negotiations. 

• Special education costs remain essentially level and receipts from special education circuit 
breaker and Medicaid reimbursements are factored into the FY ' 1 3 budget. 

• Beginning in FY '12 federal stimulus funds, which helped to offset budget increases, are no 
longer available, with the final installment of approximately $50K from FY ' 1 1 applied to the 



15 



FY '12 budget. Beginning in FY ' 13 the district will not receive any federal stimulus funds. 
The loss of these revenues has been factored into the operating budget. 

• The educational program is being affected by two major initiatives. These are both the result of 
federal policy and the State's participation in the Race to the Top initiative. Educator 
evaluation regulations will change the way administrators and teacher are evaluated and will 
require multiple measures of student performance as one factor in evaluating an educator's job 
performance. School Committees are required to negotiate with their respective teacher's 
association to either adopt the Massachusetts' Department of Elementary and Secondary 
Education educator evaluation program or to develop one which complies with the new 
regulations. The second initiative is the adoption of the Common Core curriculum in 
mathematics and English language arts. This will require revision of Lincoln's Learning 
Expectations. The district has begun working on this realignment of core curriculum and is 
implementing a standards-based teaching, assessing and reporting initiative. New assessment 
and reporting systems have been established for grades kindergarten to six and will be 
implemented for grades seven and eight next year. 

• Last year the School Committee approved two proposals to collaborate with town-side 
operations. The School Committee expanded the responsibilities of its Facilities Director and 
established a shared position with the Town. The newly created Shared Facilities Director's 
position is in place and has had a successful initial year of operations. Additionally, the Town 
Offices have moved to the Ballfield Road campus and will remain until the Town Offices 
Renovation Project is completed. The School Department is pleased to welcome Town Offices 
to campus and to support their operation and service to the community. 

Warrant Articles 

• Article 9, Annual Classroom Maintenance: $50,000 

• Article 18, Transfer Medicaid reimbursements into budget: $34,000 



Lincoln School 



— 1— (— I — L 




FY'03 FY'04 FY'05 FY'06 FY'07 FY'08 FY'09 FY'10 FY'11 FY'12 FY'13 



■ Expenditures —♦—Percent Growth 



16 



Lincoln-Sudbury Regional High School 





FY '11 
Actual 

(including 
Stimulus Funds 
in the Offsets) 


FY '12 

Final 
Assessment 


FY '13 
Proposed 

(Level Staffing 

with No 

Reapportionment) 


Total Budget: 


$26,617,911 


$27,136,348 


$28,217,273 


Offsets*: 


- 3,128,028 


-3,253,974 


-2,798,157 


Total Assessment: 


23,489,883 


23,882,374 


25,419,116 


Lincoln Share: 


$3,675,358 


$3,609,345 


$3,759,487 



*Offsets do not include SBAB reimbursement on construction and premium offsets for the debt service 

General Information 

The high school's FY '12 enrollment is 1,600. This is 12 students below the 1,612 projected as of a 
year ago and represents the third consecutive year of decrease and fourth year out of the past five in 
which the actual enrollment was below projections. The high school attributes much of this decline in 
enrollment to a concern among parents about increasing class sizes that results in them seeking other 
options for their children. FY '13 enrollment is projected to decrease further to 1,587 students. The 
large cohort of students in the current 7 th grade in both Lincoln and Sudbury is projected to boost 
enrollment to 1,643 for FY '14, which would represent the highest level of enrollment in the past 10 
years. 

Each town's share of the annual payment obligation to the high school ("assessment") is determined by 
a three-year rolling average ("apportionment ratio"), which measures the town's relative number of 
students enrolled at the high school (as well as out-of-district special education and charter/choice 
school programs). For FY '13, Lincoln's apportionment ratio will decrease by 0.33%, to 14.79%. 
This ratio is the lowest since FY '08. Lincoln's share has been in the 12-16% range for about the last 
20 years. 

The "Total Budget" shown in the above chart is the sum of the operating budget, which is subject to 
each town's respective Finance Committee guideline, and debt service, which is determined by the 
terms of the construction bonds. The "Offsets" are then subtracted to determine the "Total 
Assessment", and the "Lincoln Share" is then determined by the apportionment ratio. As seen in the 
chart, the "Offsets" are expected to continue at lower levels than in the past. "Offsets" include 
"reapportionment", which represents surplus funds from a given year that are applied to reduce the 
assessment two years later (e.g., surplus funds from FY ' 1 1 would be available in FY '13). 

The regional agreement requires that the high school's budget be the lowest budget approved by 
Lincoln or Sudbury. For FY ' 13, Sudbury's Finance Committee has recommended a budget increase 
of 2.5%) with no override. This increase would allow a total budget of $27,680,864, which is over 
$500,000 less than what the high school estimates is necessary to maintain level staffing. This 



17- 



shortfall is equivalent to approximately 8 full-time equivalent (FTE) staff members. The high school's 
level staffing budget estimate includes no cost of living adjustment for teachers, although a new 
contract is now being negotiated. In addition, the figure assumes no change in state aid from FY ' 12 
and maintenance of current athletic, activity, and other fees. 

The key variable in the high school's budget is the cost of special education out-of-district placements 
in FY ' 12 and FY ' 13. By law, the high school retains responsibility for educating students until the 
earliest of when they graduate or reach the age of 22. While the high school can provide services in- 
district for students with less severe special education needs, an increasing number of students require 
more costly out-of-district education placements. In FY '12, 50 students require out-of-district 
placements. This figure represents an increase of 1 1, or 28%, since FY ' 1 1 and 16, or 47%, since 
FY ' 10. Projections for FY ' 13 show that 64 students may require out-of-district placements. Data 
provided by the high school indicates that the average cost per student exceeds $70,000, but can be 
much higher for an individual student depending on his or her needs. The cost for FY '13 out-of- 
district placements, excluding the related transportation costs, is estimated at approximately $4.6 
million, or nearly 18% of the total budget. The high school receives reimbursement of a portion of 
expenses for high-cost special education students from the Commonwealth through the "Circuit 
Breaker" program. Reimbursement is made one year after the costs are incurred. 

For FY '12, the high school projects a deficit of $391,345 due to the increase in out-of-district special 
education costs, after making adjustments in other areas of the budget. The high school could use 
$25 1,876 in funds earmarked for reapportionment in FY ' 13 to offset a portion of the current year 
deficit. In addition, the high school is applying for "Extraordinary Relief," a state program that 
provides additional funding for districts that experience an increase in special education costs of more 
than 25% over the prior year costs. While the amount of any available funds, if any, will not be known 
until late spring, funding could be as much as $621,366. The amount of Extraordinary Relief received 
in FY ' 12 that is in excess of the deficit could allow the high school to carry over Circuit Breaker 
funding into FY ' 1 3 and reduce the shortfall under the proposed level staffing budget. 

The Finance Committee's recommended budget for the high school in FY '13 would fund level 
staffing. In addition, the budget is sized to compensate for receipt of no Extraordinary Relief funding 
in the current year and the loss of the full amount of reapportionment earmarked for FY ' 13 that would 
be required to fund the current year deficit. 

Key Issues 

• The "Total Budget" includes items not normally found in local school budgets, such as health 
insurance, other insurance and other employee benefit expenses. Growth in these non- 
discretionary costs continues to exert pressure on the discretionary aspects of the budget. 

• The high school is currently negotiating a teacher's union contract that would be effective for 
FY '13 - '15. Depending on the terms, the final contract could impose additional costs in 
FY ' 13 that are not yet budgeted. 

• The Middlesex County Retirement System assessment for the pensions of eligible non-teaching 
staff is budgeted to increase 4.8%. The pensions of teachers and eligible administrators are 
provided by the Massachusetts Teachers Retirement System, for which the high school does not 
make an employer contribution. 



IS 



Health insurance for both active employees and retirees is obtained through a purchasing group 

that is self-insured for most health plans. Health insurance plan design changes are anticipated 

to save over $220,000 in FY '13. 

The high school is examining whether to fund its annual health care benefit expenses through 

its OPEB trust fund and retain any surplus in that fund. One impact would be a reduction in the 

amount of surplus funds that would be available each year as reapportionment to offset the 

assessment. 

The Finance and Capital Planning Committees of both Lincoln and Sudbury are reviewing how 

the high school's capital needs might be incorporated into each town's capital planning process. 

The high school has identified $2.9 million in capital needs from FY ' 12 to FY ' 16, of which 

approximately 40% is to replace existing technology and another 37% relates to facilities other 

than the new school building itself. 

Interest costs incurred for the building construction bonds will decrease by approximately 

$79,150 from FY '12. The bonds require level principal payments. 



Lincoln LSRHS Assessment 



i Expenditures 
■Percent Growth 




FY'05 FY'06 FY'07 FY'08 FY'09 FY'10 FY" 



FY'12 FY'13 



Minuteman Career and Technical High School 





FY '11 

Actual 


FY '12 
Actual 


FY'13 
Proposed 


Total District Budget 


$16,258,279 


$16,435,473 


$17,251,713 


Lincoln's Assessment 


$63,000 


$63,531 


$95,122 



General Information 

Minuteman is a four-year career and technical high school serving the 16 member municipalities: 
Acton, Arlington, Belmont, Bolton, Boxborough, Carlisle, Concord, Dover, Lancaster, Lexington, 



19 



Lincoln, Needham, Stow, Sudbury, Wayland, and Weston. These towns comprise the Minuteman 
Regional Vocational School District. Minuteman provides over 20 career and technical programs and 
rigorous academics. The school also provides a variety of part-time, after-school, and middle school 
programs, and career development programs for adults as part of its self-sustaining Community 
Education Program. 

The District is funded by a combination of assessments from its municipal members, from other 
revenue from state and federal reimbursements, and from tuition payments by non-member 
municipalities for their own enrolled students. Assessment of members is based primarily on the 
respective proportion of their students attending Minuteman to the total of students attending from all 
member towns. 

The Budget 

The proposed total Minuteman budget for FY ' 13 of about $17,251,713 shows in increase of 4.97% 
over the FY '12 actual of $16,435,473. 80% of this increase is in contracted salaries, health benefits, 
and other contracts in place. 58% of the total budget , or $10,094,047, is the amount to be assessed 
from member towns , the remainder is from other revenue. The FY ' 13 budget is 1 .4% lower than the 
high of two years ago (FY '10). Actual dollars spent on salary are up over FY '12, but FY '13 total 
dollars proposed for salary are 4.3% lower than that of three years ago (FY '09). 

Enrollment 

The total number of students enrolled at Minuteman as of October 1, 201 1 was 785, of which 430, or 
58%, come from member municipalities and 355 from non-member municipalities. Minuteman 
experienced a 7% increase in this year's freshman class resulting in the largest freshman class in 12 
years. Lincoln's total student enrollment was four FTE students (full-time equivalent), an increase of 
one (1) over the previous year. 

Assessments 

Lincoln's proposed assessment for FY '13 is $95,122, an increase of about 50% over FY '12's actual 
assessment. This increase is due primarily to the additional one FTE student and an increase in the 
town's Foundation Budget which is established annually by the State. The Foundation Budget is 
partially based on the number of all Lincoln students attending all public schools and the 
municipality's relative "ability to pay." All municipalities are charged an additional $4500 for Special 
Education students of which Lincoln has one. Member municipalities pay half of the tuition for post- 
graduate students; the student pays the other half. Lincoln pays $3000 for its single post-graduate 
student. 

Key Issues - Capital Projects 

• The Lexington Water Department is requiring replacement of several major components of the 
school's water supply system. This work will be completed in December 201 1; estimated total 
cost of $120,000 is covered out of our FY '12 budget. 

• An emergency $475,000 capital project was successfully completed. Lexington issued an order 
at the end of June 201 1 in regards to the area of the school known as the Trades Hall. The order 
restricted access and occupancy to the Trades Hall immediately. Minuteman had to obtain a 
waiver from DCAM to hire a design architect, demolish the interior area and rebuild the area 
under current building codes in order to open school in the fall. 



20 



• MSBA Update: Minuteman is in the "pipeline" of the Vocational School Repair and Renew 
program announced by the State Treasurer's office in 2010. The Feasibility Study financing 
was unanimously approved by all 16 member towns in 2010. The School Building Committee 
will review various models to accommodate member community enrollment, as well as various 
levels of non-member enrollment. A final project model is expected by 2014. 

Warrant Articles 

• Article 26, Emergency Repairs -Trades Hall: $6,000 



Minuteman Regional High School 
Lincoln Assessment 




FY'03 FY'04 FY'05 FY'06 FY'07 FY'08 FY'09 FY'10 FY'11 FY'12 FY'13 



: Expenditures —♦—Percent Growth 



Public Works and Facilities 



FY '11 
Actual 


FY'12 
Budget 


FY'13 
Proposed 


$1,510,255 


$1,496,445 


$1,508,392 



General Information 

Public Works & Facilities includes Engineering & Consulting, DPW Operation & Maintenance, Snow 
& Ice Control, Street Lighting, Tree Warden, Building Maintenance, Rubbish Removal, Transfer 
Station and Cemetery. 

Key Issues 

• The F Y ' 1 3 budget is essentially a level services budget. The budget retains current staffing, 
with no additional positions or expanded hours for part-time staff. However, funds have been 



21 



shifted from the DPW's general operating budget to the transfer station to enable the 
department to contract with a private vendor for trash hauling. The net cost of the change is 
minor after accounting for lower fuel and vehicle maintenance costs; it avoids the need to 
replace a large and expensive truck currently used for hauling and frees up existing staff to 
assist with roadway and roadside maintenance and improvement activities. 

• Following approval in FY '09, the Town began to spend $5.5 million to repair the town's major 
roadways. Phase I roads (i.e., Bedford Road North, Trapelo Road, Baker Bridge Road, Sandy 
Pond Road and Route 126) were completed in the fall of 2009. Phase II roads (i.e., Lincoln 
Road, Bedford Road and Route 117) were completed in 201 1 . The Superintendent is in the 
process of developing an inventory and prioritized list of secondary and neighborhood roads 
that require repaving. The FY ' 1 3 budget does not include any additional town funds for 
roadway repaving. 

• Lincoln receives Chapter 90 funds from the state each year, typically about $200,000 
depending on the state budget. These funds are typically used to resurface secondary roads. 

• In FY ' 12 funds were added to the budget to cover the town's share of a Shared Facilities 
Manager that is part of a town-school collaboration to ensure proper stewardship of town 
buildings. The program is working well and the funds are carried forward in the FY '13 
budget. 

• The Snow & Ice budget increased by a nominal amount. 

• All town collective bargaining agreements expire on June 30, 2012. Negotiations are underway 
toward successor agreements. The FY '12 agreements included a cost of living adjustment of 

1 % for all employees. 

Warrant Articles 

• Article 8A, DPW utility truck with plow: $53,000 

• Article 8B, DPW purchase used heavy duty truck with snow/ice removal equipment: $60,000 

• Article 8C, DPW retrofit existing truck with snow/ice removal equipment: $30,000 

• Article 8D, DPW decommission and remove underground fuel tanks and dispensers, and install 
new above ground diesel tank: $7 1 ,000 

• Article 1 6, Chapter 90 appropriation for roads. Funds provided by the Commonwealth. 

• Article 20, DPW new recycling revolving account. Not to exceed $5,000. 

• Article 23, DPW insurance reimbursement appropriation for decommissioning and removal of 
underground fuel tanks and dispensers: Amount to be determined. 



22- 



Public Works & Facilities 




o 



■ Expenditures -«-Percent Growth 



Human Services 



FY '11 
Actual 


FY 12 
Budget 


FY '13 
Proposed 


$161,086 


$184,164 


$190,971 



General Information 

Human Services covers a broad range of programs. It includes the Board of Health, the Council on 
Aging, Veteran's Services, the Housing Commission, and the Minuteman Home Care Membership. 
The Council on Aging is the largest component. Lincoln has an agreement with Concord that provides 
for inspection services and health-related technical support. 

Key Issues 

• The FY ' 1 3 budget is a level-services budget. There is no change in staffing. 

• Board of Health services are provided through an inter-town agreement with the Town of 
Concord. 

• The budget includes $ 1 8,000 for veteran's benefits, an amount sufficient to cover the cost of 
one twelve-month claim. The state reimburses 75% of town expenditures for Veterans services, 
so the net cost to the town of such a claim would be $4,500. This year we have included 

$ 1 ,000 to create a stipend for the Veterans Agent. 

• The Council on Aging is participating in a study to determine the desirability and feasibility of 
creating a Community Center, potentially in partnership with the Parks & Recreation 
Department. 



23- 



Warrant Articles 

• Article 6, Senior Tax Work-off Program renewal: $25,000 

• Article 8L, Bemis Hall parking lot repaying: $25,000 



Human Services 




FY'03 FY'04 FY'05 FY'06 FY'07 FY'08 FY'09 FY'10 FY'11 FY"I2 FY'13 



-Percent Growth 



Recreation, Conservation Land, Celebrations and Pierce House 





FY '11 
Actual 


FY '12 
Budget 


FY'13 
Proposed 


Recreation 


$353,174 


$380,561 


$389,119 


Conservation 


$71,065 


$86,415 


$87,296 


Celebrations 


$22,405 


$22,965 


$23,425 


Pierce House 


$40,000 


$40,000 


$40,000 



General Information 

A six member Parks and Recreation Committee, half elected and half appointed by the Board of 
Selectmen, oversees the Parks and Recreation Department. Staffed by a director and assistant director, 
the department provides a range of recreational activities for citizens of all ages. It manages all of the 
Town's recreational facilities, including the tennis courts, playgrounds, playing fields and the Codman 
Pool. The department also operates a children's summer camp and schedules use of facilities at the 
Lincoln School campus for after-hours activities. 

Effective in 2007, the Parks and Recreation Department assumed responsibility for organizing town 
celebrations, including Memorial Day, all July Fourth festivities, and the Pierce Park Summer Concert 
Series. The conservation land budget includes expenses for the maintenance and recreational use of 



-24- 



conservation land. Since FY '07, personnel costs for the Pierce House have been included in this 
category. 

Key Issues 

• The FY ' 13 budget is a level services and level staff budget. 

• The Parks and Recreation Department continues to recover approximately 90% of its costs 
from user fees. 

Warrant Articles 

• Article 8K, Conservation pick-up truck replacement: $22,365 



Recreation, Conservation Land , Celebrations and Pierce House 

$600,000 I I 20% 



$500,000 



c $300,000 

a 
x 
m 



J 


> 


V 


■>♦■ 


s 




1 




/ 


*v 


\ 














. 



I 

o 

10% ■£ 



FY03 FY'04 FY'05 FY'06 FY'07 FY'08 FY'09 FY' 10 FY' 11 FY' 12 FY' 13 



i Expenditures -♦-Percent Growth 



Library 



FY '11 
Actual 


FY '12 
Budget 


FY '13 
Proposed Level Service 


$853,589 


$866,361 


$883,688 



General Information 

The Lincoln Public Library maintains full service staffing and a collection commensurate with the 
needs of a highly literate community. Library usage continued at record high levels, although slightly 
less than in FY '10. Total number of patron visits of 94,356 was 50% higher in FY '1 1 than in FY '08 
when the current national economic downturn began. Likewise, total circulation of 169,099 was a 5% 
decrease over last year, but still 10%» higher than in 2008. Also in FY '11, reference questions 
increased 46%, the number of programs increased 4%, attendance at these programs increased 9%, and 
web visitors increased 9% over FY '10. 



25 



The Library's experienced staff provides a wide range of services for adults, teens and children seven 
days a week from October to April, six days a week in spring and fall, and five days a week in July and 
August. Free Internet access is available on computers in the reference room and children's 
department, and throughout the Library on a 20 MB wireless connection. Through the LPL website 
www.LincolnPL.org , residents have online access 24/7 to reference sources, downloadable books, 
language-learning, test taking, car repair and the resources of the Minuteman Library Network's forty- 
two member libraries. 

The Library and the Town Clerk jointly manage the archives, which include a climate-controlled vault, 
but the salaries and utility costs are entirely in the Library budget. In addition, the Library trustees and 
staff continue to manage and to maintain the historic and architecturally significant Library building 
and grounds that anchor the town center and include the town's War Memorial. 

The Friends of the Lincoln Library again provided substantial financial support through their annual 
appeal and monthly used book sale. In the fall the Friends published the 201 1 edition of the Lincoln 
Telephone book as a fundraiser for the Library. Collaborations with other community organizations, 
including the Council on Aging, the Recreation Department, the Cultural Council, and the DeCordova 
Museum continued in FY '11. 

Key Issues 

• This budget will allow the Library to continue to open the same schedule during FY ' 13 as 
FY '12. 

• No additional staff hours are included for the expanded Town Archives, even as more material 
is collected and catalogued and as documents are prioritized for preservation treatments and 
digitalization. 

• The Lincoln Town Archives' first digital collection, the Farrar manuscript, was added to the 
statewide Digital Commonwealth: 
http://repository.digitalcommonwealth.org/handle/10240/3673 . 

• Rapidly increasing availability of Internet-based library services depends on the high speed 
Internet connections, website capability at the Library, the Town's IT Department maintaining 
up-to-date computers, and on continued staff training and professional development. 

• Over the summer the Library converted from oil heating to natural gas and installed an energy 
management system to increase energy efficiency at lower cost. 

• The Library depends almost entirely on donations raised by The Friends to pay for adult and 
children's programs, publicity, printing, and professional development opportunities. 

• Collaborative programming with other Town departments and organizations keeps the Library 
in the forefront of providing services to the community. 

Warrant Articles 

• Article 8J, Design of roadside path along Library Lane: $10,000 

• Article 1 1, Library building maintenance: $27,200 



26 



Library 



$1,000,000 

$900,000 

$800,000 

$700,000 

gj $600,000 

3 

^ $500,000 

2L 

UJ $400,000 

$300,000 

$200,000 

$100,000 

$- 



] Expenditures 
-Percent Growth 




■ ■ ■ ■ ■ ■ ■ N M II N 



FY'03 FY'04 FY'05 FY'06 FY'07 FY'08 FY'09 FY'10 FY'11 FY'12 FY'13 



Debt Service 



FY '11 
Actual 


FY'12 
Budget 


FY'13 

Proposed 


$1,007,383 


$1,806,213 


$1,238,172 



In addition to the $1,238,172 that appears in the FY '13 proposed debt service budget, the Community 
Preservation Committee will be recommending an appropriation of $330,025 to fully fund the town 
offices debt service payment for FY '13. The use of CPA funds for this purpose will have the effect of 
decreasing the median tax bill by approximately 1 .4%. 

General Information 

Debt service represents principal and interest payments on the Town's outstanding loan obligations. It 
increases when Town Meeting authorizes short-term borrowing or the issuance of bonds. It decreases 
as the loans or bonds mature. Because principal is traditionally repaid on a level basis and interest is 
paid on outstanding balances, debt service is "front loaded" with high payments initially that decline as 
principal is paid down over time (unlike a mortgage payment that remains level throughout its life). 
Some debt, however, such as the debt for the Town Offices renovation, was issued in a hybrid mode, 
with initial years of level debt (like a home mortgage) converting to level principal. This has the 
effect of reducing the front loading effect of the debt, resulting in a smaller impact on property taxes, 
but does result in more total interest paid out over the life of the bond. Municipal bonds may not be 
retired on an accelerated basis in order to take advantage of declining interest rates. The Town of 
Lincoln has the highest long-term bond rating available, AAA, from S & P. This means the lowest 
borrowing costs available for future indebtedness. Town approval of debt exclusions (votes to exclude 
debt service from Proposition 2 X A property tax limitations) is a positive credit rating factor. 



-27- 



Debt service for LSRHS is part of the high school budget and not included in this section of the report. 

Key Issues 

• Remaining debt service costs represent continued payments on previously-issued debt for a 
variety of projects. 

Warrant Articles 

• Article 14, Additional funds to the Debt Stabilization Fund: +/- $805,000 



Debt Service 




] Expenditures 
-Percent Growth 



V 



10% 

5% 

0% 

-5% 

-10% 

-15% 

- -20% 

-25% 

-30% £ 

-35% o 

-40% O 

+ -45% c 
a> 

■50% <£ 

■55% a. 

-60% 
-65% 
-70% 
-75% 
-80% 
-85% 
-90% 
-95% 



FY'03 FY'04 FY'05 FY'06 FY'07 FY'08 FY'09 FY'10 FY'11 FY'12 FY'13 



Pensions and Insurance 



FY '11 
Actual 


FY'12 
Budget 


FY'13 
Proposed 


$4,940,283 


$5,723,818 


$5,911,461 



General Information 

This category covers health insurance, retirement insurance, unemployment insurance, FICA/ 
Medicare, life insurance, and general insurance, e.g., property and casualty. Overall for FY ' 13 this 
budget is 3.3% above FY '12. 

The largest component of this category of expense is health insurance, which represents $3.7 million, 
or 63%, of the FY '13 Pensions and Insurance budget. The Town offers health insurance plans to its 
employees, including employees of the Lincoln Public Schools. These school employee health 
insurance expenses are carried in this line item, not in the K-8 School Budget. For FY '13, the 
expected increase in health insurance costs to the Town is limited at just 3.4% ($122,344) due to plan 



28 



design changes such as increased employee copayments and adoption of tiering for prescription drug 
costs in all of the health care plans offered to employees. 

In recent years, the Town, with the assistance of the employee unions, has saved over $575,000 in 
annual health care costs. The savings result from the following actions: 

• Adoption of Section 18, which requires qualified retirees to join Medicare ($91,000) - FY '09 

• Conversion of health insurance program to Massachusetts Interlocal Insurance Association 
(MIIA) from self-insurance ($325,000) - FY ' 1 1 

• Health Insurance Plan Design Changes ($ 1 60,000) - FY ' 1 2 

As a result of the conversion to MIIA, up to $381,000 previously held in the Town's self-insurance 
trust is also available to decrease future health insurance costs. The Board of Selectmen and Finance 
Committee will recommend use of the funds to a future Town Meeting. 

The Town's assessment for retirement contributions accounts for nearly $1.4 million, or 23%, of the 
FY '13 Pensions and Insurance budget. Lincoln is a member of the Middlesex Retirement System and 
contributes annually to a retirement fund that covers public sector employees within the former 
Middlesex County. The assessment continues to grow each year as employees earn a portion of their 
retirement with each year of service as well as with the requirement to fully fund the liability by the 
year 2035. For FY '13, the cost is expected to decrease by 3.1% as compared to FY '12. 

General Insurance includes worker's compensation, liability insurance, and the bonding of appropriate 
Town personnel. This cost of this insurance is expected to be $431,220 in FY '13, which is an increase 
of 20.5% above FY '12. The additional expense will provide updated coverage generally and add 
$20,000 for Builders Risk while the Town Offices are being renovated. 



The Town also pays for unemployment, life insurance and employee related FICA/Medicare costs. 
State and federal law, personnel by-laws, and union contracts determine the Town's contributions. In 
combination, these expenses are expected to total $394,446 in FY ' 13. 



$2,000,000 ■■ 



Pensions and Insurance 



H 





20% .= 



15% ■£ 



FY'03 FY'04 FY'05 FY'06 FY'07 FY'08 FY'09 FY"I0 FY"I1 FY'12 FY'13 
^M Ex penditures 

-29- 



-Percent Growth 



Water Department 



FY '11 
Actual 


FY '12 

Budget 


FY '13 
Proposed* 


$927,223 


$1,012,641 


$1,036,150 



*Budget includes a $50,000 emergency reserve fund that reverts to the water surplus fund if not used. 

General Information 

The Water Department maintains Lincoln's water supply and distribution system and assures the 
quality of the Town's drinking water. Its operating budget is funded entirely through fees paid by 
water consumers. Revenues in excess of operating costs are contributed to a surplus fund, for capital 
or emergency use. The surplus fund balance is approximately $1.0 million. 

Key Issues 

• Lincoln's water usage is currently 75 gal/day/person. The state Department of Environmental 
Protection required that Lincoln reduce usage to 65 gal/day/person by December, 201 1. Since 
we did not meet this requirement, the Department will need to develop a DEP-approved 
compliance plan to further reduce our residential water use. In 2012, the Commission will 
begin an educational program to assist residents to understand and reduce water usage. Several 
water conservation methods will be included, in addition to those required by the DEP- 
approved compliance plan, to help reduce the Town's water consumption and ensure 
compliance with the regulatory restrictions. 



Warrant Articles 

• Article 24, Engineering services for the maintenance of Flint's Pond spillway: Amount to be 
determined. 

• Article 25, Engineering services and the purchase of pipe, valves and other water supply 
appurtenances related to the installation of a new water main along Route 2: Amount to be 
determined. 



Water Department 




FY'03 FY'04 FY'05 FY'06 FY'07 FY'08 FY'09 FY'10 FY'11 FY'12 FY'13 
■■Expenditures -^-Percent Growth 



-30- 



TABLE 1 


FISCAL DETAIL 


FY 201 1-201 3 






























ACTUAL CURRENT 




PROPOSED 






EXPENDITURES BUDGET BUDGET 




FY11 FY12 FY13 


GENERAL GOVERNMENT 








1114 




MODERATOR 












Personnel Services 


- 


- 


500 






Expense 


1,500 






TOTAL 1114 


2,000 














r 1122 




SELECTMEN 












Personnel Services 


400 


400 


400 






Expense 




3,000 3,000 






TOTAL 11 22 


400 


3,400 3,400 














'1290 




TOWN OFFICES 










Personnel Services 


802,454 


813,546 835,622 




Expense 


408,963 453,814 453,969 




TOTAL 1290 


1,211,417 1,267,360 1,289,591 








'11312 


FINANCE COMMITTEE 






Expense 


350 500 500 




TOTAL 11312 


350 500 500 








"1 1 322 


RESERVE FUND 










Reserve Fund Appropriation 


374,883 350,000 




350,000 


TOTAL 11 322 


374,883 350,000 




350,000 










r 1137 


ASSESSORS 






Personnel Services 


50,612 53,513 56,054 




Expense 


74,862 78,235 81,580 




TOTAL 1370 


125,474 131,748 137,634 








"11512 


LAW DEPARTMENT 






Expense 


120,000 120,000 120,000 




TOTAL 11512 


120,000 120,000 120,000 










'1161 


TOWN CLERK 








Personnel Services 


102,722 110,983 


112,220 




Expense 


3,368 5,800 6,900 




TOTAL 1161 


106,090 116,783 119,120 












'1162 




REGISTRARS OF VOTERS 








Personnel Services 150 204 


200 




Expense 7,123 12,546 12,800 




TOTAL 1162 7,273 12,750 13,000 








'1171 CONSERVATION COMMISSION 










Personnel Services 


125,089 127,259 132,185 






Expense 


6,068 6,035 5,100 






TOTAL 1171 


131,157 


133,294 


137,285 














"1175 




PLANNING BOARD 












Personnel Services 123,079 139,468 133,712 






Expense 1,961 3,080 3,155 




TOTAL 1175 125,040 142,548 136,867 



31 









FY11 


FY12 


FY13 


1176 




BOARD OF APPEALS 








Personnel Services 


23,115 


24,022 


25,147 






Expense 


1,619 


3,400 


2,823 






TOTAL 11 76 


24,735 


27,422 


27,970 










1792 




AGRICULTURAL COMMISSION 












Personnel Services 


- 


- I 


1,000 






Expense 


- 


- 


4,000 






TOTAL 1792 




- 


5,000 








iL 


I 




1195 




TOWN REPORT 








Expense 


13,200 


17,250 


17,595 




TOTAL 1195 


13,200 


17,250 


17,595 










1191 TOWN BUILDINGS 








Personnel Services 


52,724 


53,246 


54,186 




Expense 


71,175 


72,925 


97,990 




TOTAL 1991 


123,899 


126,171 


152,176 












TOTALS FOR GENERAL GOVERNMENT 


2,363,919 


2,449,226 


2,512,138 



PUBLIC SAFETY 













1211 


POLICE DEPARTMENT 








Personnel Services 


1,270,406 


1,296,540 


1,348,135 






Expense 


77,475 


73,251 


79,451 




|TOTAL1211 


1,347,881 


1,369,791 


1,427,586 








1221 




FIRE DEPARTMENT 




Personnel Services 


1,222,102 


1,184,403 


1,193,051 




Expense 


53,300 


53,300 


54,366 




TOTAL 1221 


1,275,402 


1,237,703 


1,247,417 








1231 




EMERGENCY MEDICAL SERVICES 









Personnel Services 


55,857 


67,216 


68,525 


Expense 


23,932 


23,932 


24,411 


TOTAL 1231 


79,789 


91,148 


92,936 







1249 




















1251 




















1291 




















1292 









BUILDING DEPARTMENT 
Personnel Services 
Expense 
TOTAL 1249 



COMMUNICATIONS CENTER 
Personnel Services 
Expense 
TOTAL 1251 



EMERGENCY MANAGEMENT 
Personnel Services 
Expense 
TOTAL 1291 



DOG OFFICER 
Expense 
TOTAL 1292 



144,488 
5,547 



150,035 



266,199 
33,034 



299,233 



10,491 



10,491 



8,402 



,402 



173,415 
5,840 



179,255 



286,051 
38,496 



324,547 



1,740 



10,492 



12,232 



8,629 



8,629 



175,158 
6,150 



181,308 



292,541 
38,496 



331,037 



4,740 
10,737 



15,477 



1,800 



8,800 



32 







FY11 FY12 FY13 


1299 


PUBLIC SAFETY BUILDING 




Personnel Services 


10,977 15,116 15,421 




Expense 


68,361 68,994 70,371 




TOTAL 1299 


79,338 84,110 


85,792 










TOTALS FOR PUBLIC SAFETY 


3,250,570 3,307,415 


3,390,353 




EDUCATION 
















1310 




LOCAL SCHOOL SYSTEM 








Personnel Services & Expense 


9,225,265 9,513,105 9,703,367 






TOTAL 1310 


9,225,265 9,513,105 9,703,367 












1331 




LINCOLN-SUDBURY REG HS 










Regional School District Assessment 


3,675,358 3,770,762 3,759,487 






TOTAL 1331 


3,675,358 3,770,762 3,759,487 










1332 




MINUTEMAN REG VOC TECH SCH 








Regional School District Assessment 


63,000 68,000 95,122 






TOTAL 1332 


63,000 68,000 95,122 








TOTALS FOR EDUCATION 


12,963,623 13,351,867 13,557,976 










PUBLIC WORKS & FACILITIES 






















1411 


ENGINEERING & CONSULTING 












Expense 


90,000 


92,000 


74,000 






TOTAL 1411 


90,000 92,000 74,000 










1422 




DPW OPERATION & MAINTENANCE 












Personnel Services 


555,961 




571,010 582,930 




Expense 


223,263 247,715 235,250 




TOTAL 1422 


779,224 818,725 818,180 










1423 


DPW SNOW & ICE CONTROL 








Personnel Services 


58,285 69,000 69,000 




Expense 


277,546 150,180 153,350 




TOTAL 1423 


335,831 219,180 


222,350 












1424 




STREET LIGHTING 










Expense 


43,480 45,900 45,000 






TOTAL 1424 


43,480 45,900 45,000 










1427 




TREE WARDEN 








Expense 


6,250 6,375 6,500 






TOTAL 1427 


6,250 6,375 6,500 








1429 




DPW BUILDING 








Expense 


26,405 


26,650 27,450 






TOTAL 1429 


26,405 26,650 27,450 



-33 





FY11 FY12 FY13 


1433 


RUBBISH REMOVAL 






Expense 









TOTAL 1433 











1434 




TRANSFER STATION 




r ! 








Personnel Services 


77,259 


81,220 


82,020 






Expense 


127,763 139,600 162,900 






TOTAL 1434 


205,022 220,820 244,920 














1435 




FACILITIES DEPARTMENT 












Personnel Services 




36,000 


38,506 






TOTAL 1435 




36,000 


38,506 












1491 CEMETERY DEPARTMENT 








Personnel Services 


5,137 


11,595 


11,786 




Expense 


18,907 19,200 


19,700 




TOTAL 1491 


24,044 30,795 


31,486 




TOTALS FOR PUBLIC WORKS & FACILITIES 


1,510,255 1,496,445 1,508,392 












HUMAN SERVK 


:es 


















1511 


BOARD OF HEALTH 








Expense 


18,600 


25,507 


26,107 






TOTAL 1511 


18,600 25,507 26,107 










1522 


MINUTEMAN HOME CARE 








Expense 


1,200 


1,224 


1,248 






TOTAL 1522 


1,200 1,224 1,248 








1541 




COUNCIL ON AGING 










Personnel Services 


120,582 126,633 


134,216 




Expense 


11,455 12,800 10,400 




TOTAL 1541 


132,038 139,433 144,616 








1 543 VETERANS' SERVICES 


. 




Expense 


9,249 18,000 19,000 


TOTAL 1543 


9,249 18,000 19,000 








TOTALS FOR HUMAN SERVICES 


161,086 184,164 190,971 




CULTURES RE 


ECREATION 












1611 


LIBRARY 




Personnel Services 


609,830 618,649 634,254 




Expense 


177,309 180,612 185,534 


TOTAL 1611 


787,139 799,261 819,788 






1612 LIBRARY BUILDING 




Expense 


66,450 67,100 63,900 


SUB-TOTAL 


66,450 67,100 63,900 


Capital Outlay 


- 


TOTAL 1612 


66,450 67,100 63,900 



34 







FY11 FY12 FY13 


1631 


RECREATION DEPARTMENT 






Personnel Services 


277,477 289,111 297,669 




Expense 75,697 91,450 91,450 




TOTAL 1631 353,174 380,561 389,119 










1651 


CONSERVATION LAND 








Personnel Services 


58,075 73,765 I 


75,966 




Expense 


12,990 12,650 11,330 




TOTAL 1651 


71,065 86,415 


87,296 










1661 


CELEBRATIONS COMMITTEE 








Expense 22,405 22,965 23,425 




TOTAL 1661 22,405 22,965 23,425 








16931 


PIERCE HOUSE 






Personnel Services 


40,000 40,000 40,000 






TOTAL '16931 


40,000 40,000 40,000 










TOTALS FOR CULTURES RECREATION 1,300,233 1,396,302 1,423,528 




DEBT SERVICE 
































176-177 


BEMIS, TOWN OFFICE ROOF, POOL 










Principal Long-Term Debt 


100,000 


100,000 


100,000 




Interest Long-Term Debt 


15,620 


12,180 


8,540 




Interest Short-Term 










TOTAL 176-177 115,620 


112,180 


108,540 








1791 


INTEREST SHORT-TERM DEBT 




Interest Short-Term Debt 25,000 25,000 




TOTAL 1791 


- 


25,000 


25,000 












1 792 FIRE TRUCK-ENGINE 2 








Principal Long-Term Debt 


45,000 


45,000 


45,000 


Interest Long-Term Debt 


11,813 


10,463 


9,113 




TOTAL 1792 


56,813 


55,463 54,113 










17738 


FIRE TRUCK PUMPER/TANKER 








Principal Long-Term Debt 


20,000 


20,000 20,000 




Interest Long-Term Debt 5,250 


4,650 4,050 




TOTAL 17738 25,250 24,650 24,050 






17748 


ROAD PROJECT 


I 




Principal Long-Term Debt 595,000 595,000 


595,000 




Interest Short-Term Debt 141,200 129,300 117,400 




TOTAL 17748 736,200 724,300 712,400 






17749 


EMS AMBULANCE 




Principal Long-Term Debt 42,000 40,000 40,000 




Interest Long-Term Debt 4,400 3,600 2,800 




TOTAL 17749 46,400 


43,600 42,800 












17750 




MACDOWELL LAND ACQUISITION 








Principal Long-Term Debt 


79,300 80,000 




Interest Long-Term Debt 


9,912 31,720 21,675 




TOTAL 17750 


9,912 111,020 101,675 



35 







FY11 FY12 FY13 


17751 


IT STRATEGIC PLAN 






Principal Long-Term Debt 


145,000 120,000 






Interest on Short Term Debt 


9,063 29,000 18,275 






TOTAL 17751 


9,063 174,000 


138,275 












17752 




SCHOOL BUILDING FEASIBILITY STUDY 










Principal Long-Term Debt 




130,000 I 25,000 






Interest on Short Term Debt 


8,125 


26,000 6,319 




TOTAL 17752 


8,125 


156,000 


31,319 










17753 


TOWN OFFICES RENOVATION 








Principal Long-Term Debt 




380,000 




Interest on Short Term Debt 








TOTAL 17753 







TOTALS FOR D 


EBT SERVICE 


1,007,383 1,806,213 ' 1,238,172 






UNCLASSIFIED 




















INSURANCE 










1911 


RETIREMENT ASSESSMENT 










Expense 


1,327,596 1,411,028 


1,367,890 






TOTAL 1911 


1,327,596 1,411,028 1,367,890 










1913 




UNEMPLOYMENT INSURANCE 








Personnel Services 


31,590 30,000 


30,000 






TOTAL 1913 


31,590 : : 30,000 30,000 












1914 


HEALTH INSURANCE 








Personnel Services 


3,056,568 3,575,561 


3,697,905 




Expense 


7,750 20,000 20,000 




TOTAL 1914 


3,064,318 3,595,561 3,717,905 








I 


1915 


LIFE INSURANCE 








Personnel Services 


7,045 


9,000 9,000 






TOTAL 1915 


7,045 9,000 9,000 








1916 


FIC A/MEDICARE 










Personnel Services 


274,881 


320,222 


355,446 






TOTAL 1916 


274,881 320,222 355,446 








1942 


GENERAL INSURANCE 






Expense 


234,853 358,007 431,220 




TOTAL 1942 


234,853 358,007 431,220 








TOTALS FOR U 


NCLASSIFIED 


4,940,283 5,723,818 5,911,461 









36- 



FY11 FY12 FY13 


TOTALS FOR GENERAL FUND 26,534,970 29,715,450 29,732,991 










WATER ENTERPRISE FUND 
















61451 


WATER DEPARTMENT 








Personnel Services 331,596 350,351 360,861 




Expense 416,035 433,290 446,289 




SUB-TOTAL 747,631 783,641 807,150 






Capital Outlay 


179,592 179,000 179,000 






TOTAL 61451 


927,223 962,641 986,150 














'614513 




WATER DEPARTMENT 












Emergency Reserve 


- 


50,000 50,000 






TOTAL 614153 


- 


50,000 50,000 




TOTALS FOR WATER ENTERPRISE FUND 1,012,641 1,036,150 










APPROPRIATION SUMMARY - 
















GENERAL GOVERNMENT 


2,363,919 


2,449,226 


2,512,138 


PUBLIC SAFETY 


3,250,570 3,307,415 


3,390,353 


EDUCATION 


12,963,623 13,351,867 


13,557,976 


PUBLIC WORKS & FACILITIES 


1,510,255 1,496,445 


1,508,392 


HUMAN SERVICES 


161,086 184,164 


190,971 


CULTURE & RECREATION 


1,300,233 1,396,302 


1,423,528 


DEBT SERVICE 


1,007,383 1,806,213 


1,238,172 


UNCLASSIFIED 


4,940,283 5,723,818 


5,911,461 


WATER DEPARTMENT 


927,223 1,012,641 1,036,150 






TOTAL 


- ARTIC 


LE7 


28,424,575 30,728,091 30,769,141 



-37 



An Outline of Town Meeting Procedures 

Set forth below is a brief description of Town Meeting procedures which govern the presentation, 
consideration and voting on matters which come before Town Meeting. It is hoped this summary will 
answer some questions which citizens have regarding Town Meeting, and may serve to make the 
Meeting run more smoothly and efficiently. While it may not answer all questions people have, it does 
outline what appears to the Moderator to be the more important facts and basic procedures relating to 
Town Meeting. 

Warrant - The Warrant is the Agenda for the actions to come before Town Meeting. It constitutes 
official notice to the Town of the matters to be considered in general terms, and indicates the 
sponsoring Town Department or Agency who will present the Motion and lead the discussion under 
the Warrant Article. It is worth noting that Articles in the Warrant are not self-executing; there needs 
to be a Motion presented to the Meeting with respect to action to be taken under each Article. 
Typically the Article will be "to see if the Town will . . . [take some action]" and the Motion will be 
"Moved: That the Town . . . [take the action]". The Motion can be virtually identical with the Article 
or it can be somewhat more precise and specific as long as it is within the "scope" of the Article. As 
the Article serves the purpose of giving notice to the Town as to what is to be considered no Motion, 
nor any Amendment to a Motion, can go beyond or cover matters outside of what could reasonably be 
considered to have been included in the Article. For example, if the Article is to see if the Town will 
vote to purchase a police cruiser for $50,000, it would not be within the scope of the Article for the 
Motion to be to purchase a police cruiser and a fire engine for $150,000. It would, however, be within 
the scope of the article if the motion was to purchase a police cruiser for $30,000. It is up to the 
Moderator to determine if a motion or an amendment to a motion meets the "scope" requirement. 

The Articles in the Warrant will be taken up at the Meeting in the order in which they are printed in the 
Warrant unless the meeting votes to take an Article out of order. One exception to this rule relates to 
those Articles which are on the Consent Calendar, as to which see the discussion below. If there are 
two or more Articles which deal with the same or similar matters or issues, it may be desirable and 
appropriate for the sponsor of the Articles to make some general comments about all the related 
Articles before presenting the individual Motions under each one. 

Motions - As indicated above there needs to be a Motion presented to the Town to be voted on under 
each Article. If it happens, as it does from time to time, that prior to Town Meeting but after the 
Warrant has been printed and posted the sponsor of the Article decides not to go forward with it, there 
must still be a Motion to dispose of the Article, the usual one being a motion to "pass over" the Article. 
As you come into the auditorium for the Meeting, one of the documents set out on the table to pick up 
will be a printed sheet of the proposed Motions to be made under each of the Articles. There may be 
some Articles (usually referring to by-law amendments) which state that the amendment is on file at 
the Town Clerk's office. These amendments will also be included in the Motion Sheet. When the 
Article is called for presentation the sponsor may read the Motion as printed if it is short or may make 
the Motion "as printed on the Motion Sheet" if it is longer. If there are any changes or refinements to 
the printed Motion, these will, of course, be noted. An explanation of the proposed Action will then be 
made by the sponsor, some of which will be very brief and some may require more detailed 
explanation. The general guideline is to limit the explanation to no more than ten (10) minutes and this 
is usually but not always followed (most notably with the presentation of the budget). There may be 
other Town Boards that wish to speak with respect to action proposed under an Article after which 



38 



there is opportunity for general discussion and debate from the floor of the meeting. Anyone wishing 
to make a comment or raise a question need only raise his or her hand and when called upon by the 
Moderator, may stand and wait for the delivery of a portable microphone by one of the pages. When 
called upon to speak please give your name and your street address and then raise your question or 
make your comment. Once again, there is no hard and fast rule as to time but for speakers from the 
audience floor a two to three minute period should be sufficient. Amendments to a Motion can always 
be made, assuming they fall within the scope of the Article, as discussed above. If someone knows in 
advance of an Amendment they wish to make, it would be helpful to provide the text of that 
Amendment in writing to the Moderator. However it is not necessary to have a carefully worked out 
Amendment in advance. The Moderator and Town Counsel are willing and able to help with the 
wording of any proposed Amendments. Citizen engagement is vital in making Town Meeting an 
effective form of government. Please do not hesitate to ask questions or to express opinions or 
concerns. 

Voting - Most motions which are made at Town Meeting are adopted by majority vote, although 
there are a few which by reason of a statute or Town By-Law require two-thirds vote - e.g. motions to 
borrow or to amend the Zoning By-Laws. If there are amendments which have been made to motions, 
the meeting first votes on the Amendment and then on the main motion as amended, if the amendment 
passes, or on the main motion without the amendment, if it fails. Voting is done first by voice vote and 
if the Moderator is uncertain whether the motion passes (sometimes those in the minority have louder 
voices!) the Moderator will call for a standing vote and if it is still unclear there will be a count by 
tellers appointed by the Moderator. It should be noted that the Moderator's determination of the result 
of the vote is final, unless seven voters stand and challenge the determination, in which event a count 
will be made. In accordance with a Town By-Law adopted a few years ago the same procedure is 
followed when a two-thirds vote is required; once again seven voters can challenge the Moderator's 
determination, in which case a count will be taken by the tellers. 

Procedures for Voting on the Budget - The Budget as printed in this booklet is presented by the 
Finance Committee and after discussion and before any votes the Moderator will allow the major 
budgeting agencies - town and schools - to make further comments on their proposed expenditures. 
Following this, the Moderator will go down the Budget line by line and ask if anyone wishes to hold 
out any line item for further discussion or amendment. To hold a budget item out, simply raise your 
hand to be recognized then identify the budget line item number of concern. Once this process is 
completed, the Budget excluding the items held out will be voted on, presumably without further 
discussion, and we will then go back and take up each line item which has been held out for discussion 
and separate vote. The Moderator will typically return to the person holding out each item to begin the 
discussion. 

Override Budget - In years when an Override Budget is presented by the Finance Committee, that 
Budget is also printed in the booklet and will be presented first and voted on in the manner outlined 
above. However, an affirmative vote on an Override Budget at Town Meeting is subject to a further 
affirmative vote on a specific override amount at the Town Election on the Monday following 
Saturday's Town Meeting. Therefore in order not to have to return and vote on the Non-Override 
Budget (also printed in the booklet) in the event the override on the ballot fails at the Monday election, 
the Meeting then will go through and vote on a second, Non-Override Budget under the same 
procedures outlined above. That vote will only become operative if the override question on the ballot 
is defeated. (Note that this year there is no override budget being presented by the Finance 
Committee.) 



39 



Consent Calendar - Pursuant to the Town's By-Laws the Moderator can designate certain Articles 
which are considered to be routine, non-controversial and/or of a minor nature and which are not 
expected to generate any discussion or opposition to be placed on the Consent Calendar. The Articles 
so designated, and the motions to be made under each Article, are listed on the Consent Calendar 
which is included in the mailing with the budget and the warrant. When the Meeting reaches the first 
of these Articles the entire Consent Calendar (even though the Articles may not be consecutive) will be 
considered. The Moderator will first go down the list of Articles on the Consent Calendar to determine 
if anyone wants to remove an Article from the Consent Calendar. Any individual voter can do so by 
indicating the Article to be removed, in which event it will be taken up in the normal manner in its 
regular sequence on the Warrant. The motions under the Articles remaining on the Consent Calendar 
will be adopted in a single vote, presumably unanimous, which will incorporate the votes under each of 
the Articles as printed on the Consent Calendar. This procedure speeds up and expedites the conduct 
of the business of the Meeting by not requiring individual presentation and discussion of those Articles 
which are deemed to qualify for Consent Calendar treatment. 



40 



TOWN OF LINCOLN, MASSACHUSETTS 

ANNUAL TOWN MEETING: Saturday, March 24, 2012: 9:30 a.m. 
ANNUAL ELECTION: Monday, March 26, 2012: 7:30 a.m. - 8:00 p.m. 

2012 WARRANT 




TOWN OF LINCOLN 

COMMONWEALTH OF MASSACHUSETTS 

MIDDLESEX, ss 

To either of the Constables of the Town of Lincoln in said County: 

GREETINGS: 

In the name of the Commonwealth you are hereby required to notify the legal voters of said Town of 
Lincoln qualified to vote at Town Meeting for the transaction of Town Affairs to meet for the annual 
election at the Smith School Gymnasium on Monday, the twenty-sixth day of March, 2012 next, 
starting at 7:30 a.m., then and there to act on the following Article 1, and also to meet for the annual 
town meeting in the Donaldson Auditorium in said Lincoln on Saturday, the twenty fourth day 
of March, 2012 at 9:30 a.m., then and there to act on the following articles, except Article 1, by 
posting a copy of this Warrant, by you attested, in said Town, seven days at least before the 24th day 
of March next." 

The polls for voting the ballot on Monday, March 26, 2012 will be opened at 7:30 a.m. and will be 
closed at 8:00 p.m. 



Any person requiring this warrant in a larger print format, or anyone 
requiring handicap related assistance at the town meeting, please contact the 
Selectmen's Office at 781-259-2600 prior to Wednesday, March 14, 2012. 
Every reasonable attempt will be made to provide the necessary assistance. 



-41 



Note: Town meeting shall be continued to Tuesday, March 27th, 2012 at 7:30 p.m. if needed. 

ARTICLE 1 

To bring in their votes for one or more members for each of the following offices; 

Board of Selectmen for three years 

Board of Assessors for three years 

School Committee for three years 

Water Commissioner for three years 

Board of Health for three years 

Cemetery Commissioner for three years 

Planning Board for five years 

Commissioner of Trust Funds for three years 

Trustee of Bemis Funds for three years 

Trustee of Bemis Funds for two years 

DeCordova Sculpture Park and Museum for four years 

Housing Commission for three years 

Recreation Committee for three years 

LS Regional School Committee for three years 

LS Regional School Committee for three years 

ARTICLE 2 

To bring in their votes for any Committees, Commissioners, Trustees, and other officers required by law to 
be elected by ballot or otherwise. 

Selectmen 

ARTICLE 3 

To receive and act upon the reports of the Town Officers, Committees, Commissioners and Trustees. 

Selectmen 

ARTICLE 4 

To see if the Town will vote to fix the salaries and compensation of the several elective officers of the 
Town and to determine whether any Department, Board or Committee shall be authorized to employ for 
additional compensation any of its members and to fix additional compensation of such members; or take 
any other action relative thereto. 

Selectmen 



42 



ARTICLE 5 

To see if the Town will vote to accept Chapter 73, Section 4 of the Acts of 1986 as amended by Chapter 
126 of the Acts of 1988, for the purpose of increasing the real estate tax exemptions by 100 percent to all 
persons who qualify for property tax exemptions under Clauses 17, 17C, 17C1/2, 17D, 22, 22A, 22B, 22C, 
22D, 22E, 37, 37A, 41, 41B and 41C under Chapter 59, Section 5 of the Massachusetts General Laws; or 
take any other action relative thereto. 

Assessors 
ARTICLE 6 

To see if the Town will vote to raise and appropriate a sum of money by taxation, by transfer from 
available funds, by borrowing or any combination thereof, to fund the Town's Senior Tax Work-off 
Program, as established pursuant to Massachusetts General Laws, Chapter 59, Section 5K, as amended by 
Chapter 27, Section 24, of the Acts of 2009; or take any other action relative thereto. 



Selectmen 



ARTICLE 7 



To see if the Town will vote to raise and appropriate a sum of money for the necessary and expedient 
purposes of the Town; or take any other action relative thereto. 



Finance Committee 



ARTICLE 



To receive and act upon a report of the Capital Planning Committee, and to see if the Town will vote to 
raise and appropriate a sum of money by taxation, by transfer from available funds, by borrowing or any 
combination thereof, to purchase the following capital items or to fund the following capital projects; or 
take any action in relation thereto. 



FY13 CAPITAL PROJECTS 




ITEM 


$AMT 


SPONSOR 


A 


To fund the purchase of a utility truck with plow, for the Highway 
Department, including all costs incidental and related thereto, 
and to authorize disposal of, by sale or otherwise, any related 
excess equipment. 


$53,000 


Selectmen 


B 


To fund the purchase of a used heavy duty truck and necessary 
snow and ice removal equipment, for the Highway Department, 
including all costs incidental and related thereto, and to 
authorize disposal of, by sale or otherwise, any related excess 
equipment. 


$60,000 


Selectmen 


C 


To fund the purchase of necessary snow and ice removal 
equipment to retrofit an existing cab and chassis, for the 
Highway Department, including all costs incidental and related 
thereto, and to authorize disposal of, by sale or otherwise, any 
related excess equipment. 


$30,000 


Selectmen 



43 



D 


To fund the decommissioning, removal and disposal of the 
underground fuel storage tanks and related dispensing system at 
the Highway Department, and the installation of a new above- 
ground diesel fuel tank and dispenser, including all costs 
incidental and related thereto. 


$71,000 


Selectmen 


E 


To fund the purchase of service to repair the Fire Department's 
Engine 1, including all costs incidental and related thereto. 


$55,000 


Selectmen 


F 


To fund the purchase of two replacement frontline cruisers, and 
one replacement administrative car, with said car proposed to be 
a hybrid vehicle, and any related equipment, for the Police 
Department, including all costs incidental and related thereto, 
and to authorize disposal of, by sale or otherwise, any related 
excess equipment. 


$114,000 


Selectmen 


G 


To fund the purchase and installation of vegetative plantings at 
the site of the public safety radio tower, and spraying services for 
tree disease management, for the Police and Fire departments, 
including all costs incidental and related thereto. 


$10,000 


Selectmen 


H 


To fund the purchase of replacement computers by the Town's IT 
Department for the various Town departments, including all 
costs incidental and related thereto. 


$45,000 


Selectmen 


1 


To fund the purchase of replacement servers by the Town's IT 
Department for the various Town departments, including all 
costs incidental and related thereto. 


$22,500 


Selectmen 


J 


To fund the design and engineering for a sidewalk installation 
project along Library Lane for the Lincoln Public Library, including 
all costs incidental and related thereto. 


$10,000 


Library Trustees 


K 


To fund the purchase of a replacement pickup truck for the 
Conservation Department, including all costs incidental and 
related thereto, and to authorize disposal of, by sale or 
otherwise, any related excess equipment. 


$22,365 


Conservation Commission 


L 


To fund the design and construction of the Bemis Hall parking lot, 
including all costs incidental and related thereto. 


$25,000 


COA 



Capital Planning Committee 



-44 



ARTICLE 9 

To see if the Town will vote to raise and appropriate a sum of money by taxation, by transfer from 
available funds, by borrowing or any combination thereof, to be used for the repair and maintenance of 
certain Lincoln School Campus classrooms and buildings, including all costs incidental and related 
thereto: or take any other action relative thereto. 

School Committee 

ARTICLE 10 

To see if the Town will vote to raise and appropriate a sum of money by taxation, by transfer from 
available funds, by borrowing or any combination thereof, to be used for the repair and maintenance of 
certain Town buildings, including all costs incidental and related thereto; or take any other action relative 
thereto. 

Selectmen 

ARTICLE 11 

To see if the Town will vote to raise and appropriate a sum of money by taxation, by transfer from 
available funds, by borrowing or any combination thereof, to be used for the repair and maintenance of the 
Lincoln Library, including all costs incidental and related thereto: or take any other action relative thereto. 

Library Trustees 

ARTICLE 12 

To see if the Town will vote to amend the General Bylaws to insert a new General Bylaw to codify the 
duties and responsibilities of the Capital Planning Committee: said bylaw will establish the membership, 
term of appointment, and method of appointment of Committee members and will include other 
provisions necessary to properly empower the Committee to carry out the intent of the proposed bylaw; 
or take any other action relative thereto. 

Selectmen 

ARTICLE 13 

To receive and act upon a report from the Community Preservation Committee on the Fiscal Year 2013 
Community Preservation Budget, and to appropriate or reserve for later appropriation monies for the 
administrative expenses of the Community Preservation Committee, the payment of debt service, the 
undertaking of Community- Preservation projects and all other necessary and proper expenses for the year, 
and to determine whether such sums shall be raised from the Community Preservation Fund, transferred 
from available funds, borrowed, or any combination of these methods; or take any other action relative 
thereto. 

Communitv Preservation Committee 



-45 



ARTICLE 14 

To see if the Town will vote to raise and appropriate a sum of money by taxation, by transfer from 
available funds, by borrowing or any combination thereof to add funds to the Debt Stabilization Fund, so 
called, previously established in accordance with Massachusetts General Laws, Chapter 40, Section 5B at 
the March 26, 2011 Annual Town Meeting, Article 19, for the purpose of funding future debt service 
obligations; or take any other action relative thereto. 

Finance Committee 

ARTICLE 15 

To see if the Town will vote to raise and appropriate a sum of money by taxation, by transfer from 
available funds, by borrowing or any combination thereof, to add funds to the Group Insurance Liability 
Fund established by Chapter 474 of the Acts of 2008, which Fund will help offset the Town's so-called 
"other post-employment benefits" liability established by the Statements 43 and 45 of the General 
Accounting Standards Board; or take any other action relative thereto. 

Finance Committee 

ARTICLE 16 

To see if the Town will vote to accept and expend such sum or sums of money that may be available under 
the provisions of Massachusetts General Laws, Chapter 90, Section 34, Clause 2(a) or other state roadway 
reimbursement programs and to authorize the Board of Selectmen to enter into a contract with the 
Massachusetts Department of Transportation Highway Division and to authorize the Treasurer, with the 
approval of the Board of Selectmen, to borrow in anticipation of 100% reimbursement of said amounts: or 
take any other action relative thereto. 

Selectmen 

ARTICLE 17 

To receive and act on a recommendation from the Board of Selectmen and Finance Committee with regard 
to the presentation of the annual Bright Light Award, and to raise and appropriate the necessary funds to 
support this award; or take any other action relative thereto. 

Selectmen 

ARTICLE 18 

To see if the Town will vote to transfer from free cash a sum of money equal to the state reimbursement 
amounts for Special Education Medicaid expenses to supplement the FY 13 Lincoln School operating 
budget; or take any other action relative thereto. 

School Committee 



46 



ARTICLE 19 

To see if the Town will vote to reauthorize revolving accounts previously established by vote of the Town 
under Massachusetts General Laws, Chapter 44, Section 53E Vi, for the following purposes: school bus 
fees, pre-school tuitions, ambulance services, fire alarm maintenance fees, firearms licenses fees, housing 
rental income, and parks and recreation fees; said fees of the revolving accounts to be expended by the 
authorized entity without further appropriation; or take any other action relative thereto. 

Selectmen 

ARTICLE 20 

To see if the Town will vote to establish a new revolving account for the Highway Department under 
Massachusetts General Laws, Chapter 44, Section 53E Vi, in an amount not to exceed $5,000 for Fiscal 
Year 2013, for the purpose of accepting receipts received in connection with the operation of the recycling 
program; said receipts to be expended by the Highway Department in connection with activities associated 
with the operation of the transfer station and without further appropriation; or take any other action relative 
thereto. 

Selectmen 
ARTICLE 21 

To see if the Town will vote to raise and appropriate a sum of money by taxation, by transfer from 
available funds, by borrowing or any combination thereof, to be used to purchase consulting and 
technical services to support the South Lincoln planning process; or take any other action relative 
thereto. 

Planning Board 
ARTICLE 22 

To see if the Town will vote to appropriate a sum of money from the Conservation Receipts Reserved 
for Appropriation Account for stonewall restorations along agricultural vistas and scenic byways; or take 
any other action relative thereto. 

Conservation Commission 
ARTICLE 23 

To see if the Town will vote to appropriate a sum of money from the Highway Insurance Reimbursement 
Receipts Reserved for Appropriation Account to aid in funding the decommissioning, removal and 
disposal of the underground fuel storage tanks and related dispensing equipment, and the installation of a 
new above-ground diesel fuel tank and dispenser, including all costs incidental and related thereto; or take 
any other action relative thereto. 

Selectmen 
ARTICLE 24 

To see if the Town will vote to transfer from Water Enterprise Retained Earnings a sum of money to 
undertake necessary maintenance and engineering studies involving Flint's Pond spillway, including all 
costs incidental and related thereto; or take any other action relative thereto. 

Water Commissioners 

-47- 






ARTICLE 25 

To see if the Town will vote to transfer from Water Enterprise Retained Earnings a sum of money for 
engineering services and the purchase of pipe, valves and other appurtenances related to the installation 
of a new water main along Route 2, including all costs incidental and related thereto; or take any other 
action relative thereto. 

Water Commissioners 

ARTICLE 26 

To see if the Town will vote to appropriate a sum of money from available funds to cover the Town of 
Lincoln's share of costs related to certain emergency building repairs and improvements to the Trades Hall 
at the Minuteman Regional High School; or take any other action relative thereto. 

Selectmen 
ARTICLE 27 

To see if the Town will vote to transfer from free cash or any other source of funds a sum of money to 
reduce the total amount to be raised by taxation pursuant to the votes previously taken under Article 7 of 
this Warrant, or any other article of this Warrant authorizing the appropriation of funds; or take any other 
action relative thereto. 

Finance Committee 

ARTICLE 28 

To see if the Town will vote to urge the Board of Selectmen to restore and display three town-owned 
paintings previously on display at Bemis Hall, Or, in the alternative, to authorize their sale by auction or 
other appropriate method subject to applicable procurement laws and upon such terms and conditions as 
the Selectmen deem to be in the best interest of the Town; and to appropriate a sum of money to carry 
out the intent of this article; proceeds derived from such disposition to be deposited into a revolving fund 
or other segregated fund, whether created by special legislation or otherwise, for the purpose of funding 
cultural and arts programs and activities; or take any other action relative thereto. 

Selectmen 

ARTICLE 29 

To see if the Town will vote to establish a new revolving account for the Selectmen under Massachusetts 
General Laws, Chapter 44, Section 53E !/ 2 , in an amount not to exceed the statutory limit of $247,000 for 
Fiscal Year 2013, for the purpose of accepting receipts received in connection with the disposition of 
artwork as otherwise authorized by the Town, and received in connection with Town cultural and arts 
programs and activities organized or sponsored by the Board of Selectmen; said receipts to be expended by 
the Board of Selectmen in connection with activities associated with the sale or auction of the paintings 
and for cultural and arts programs and activities and without further appropriation; or take any other action 
relative thereto. 

Selectmen 



48 



ARTICLE 30 

To see if the Town will vote, pursuant to Massachusetts General Laws, Chapter 41, Section 81 A, to 
reduce the term for which a member of the Planning Board is required to serve from 5 to 3 years; 
provided, however, that to implement said vote, the term of an elected incumbent serving in office at the 
time of this act shall not be cut short by such vote; however, as such positions expire, the elected office 
shall be abolished and person(s) shall be elected to three year terms; or take any other action relative 
thereto. 

Planning Board 

ARTICLE 31 

To see if the Town will vote in accordance with Massachusetts General Laws, Chapter 4 1 , Section 1 1 0A, 
to authorize the Town Clerk's office to remain closed on Saturdays and to treat Saturday as a legal holiday 
for the purposes of calculating the time frame for filing matters in that office; or take any other action 
relative thereto. 

Town Clerk 

ARTICLE 32 

To see if the Town will vote to amend the Zoning Bylaw to increase the wireless cell facility setback by 
inserting a new Section 12.6.6 (t), which shall provide as follows: 

The minimum setback for an antenna support structure is 125' from the WCF district boundary, 
except for common boundaries between contiguous WCF districts. The minimum setback for all 
other components of a WCF is 75'. Notwithstanding the provisions of Section 4 of this Zoning 
Bylaw, extensions or alterations to pre-existing non-conforming WCF structures may be permitted 
by special permit granted by the Planning Board, provided that the Planning Board finds that such 
extensions or alterations are not substantially more detrimental to the neighborhood than the 
existing structure."; substantially as on file with the Town Clerk's office; 

or take any other action relative thereto. 

Planning Board 

ARTICLE 33 

To see if the Town will vote to amend the Zoning Bylaw, Section 4.6.1, Section 6.0.1 and Section 6.0.2, 
to prohibit the depositing of fill without permitting, by deleting the words "soil excavation" in each 
section and inserting in place thereof the words "excavation, depositing of fill" and further, by amending 
Section 18.1 by inserting after the word "removal" in the first two instances in which it appears the 
words "or depositing"; substantially as on file with the Town Clerk's office; or take any other action 
relative thereto. 

Planning Board 



-49- 



ARTICLE 34 

To see if the Town will vote to amend the Zoning Bylaw, Section 4.1, to prohibit by-right reconstruction, 
extensions, or changes to non-conforming structures or uses, by deleting the following text, "All other 
reconstruction, extensions or changes of a non-conforming use or structure are permitted by right."; 
substantially as on file with the Town Clerk's office; or take any other action relative thereto. 

Planning Board 

ARTICLE 35 

To see if the Town will vote to amend the Zoning Bylaw, Section 4.5, to restrict building on non- 
conforming lots that have been altered by structures, by inserting the following underlined text: 

A single-family or two-family residential lot established prior to June 6, 1955, and 
continuously existing without alteration and on which no structure has been built . 

substantially as on file with the Town Clerk's office; or take any other action relative thereto. 

Planning Board 

ARTICLE 36 

To see if the Town will vote to amend the Zoning Bylaw to restrict the number of dwelling units 
permitted by special permit in nonconforming situations, by inserting a new Section 4.7 as follows: 

"4.7 Notwithstanding the foregoing provisions of Section 4, special permits granted in 
nonconforming situations cannot increase the number of dwelling units on a lot beyond the 
number of units previously existing on the lot, or the number of units allowed under the 
development regulations for the district in which the lot lies, whichever is greater.", 

substantially as on file with the Town Clerk's office; or take any other action relative thereto. 

Planning Board 

ARTICLE 37 

To see if the Town will vote to amend the Town's General Bylaws, Article XX, Flints Pond Water Supply 
Protection Bylaw, to be renamed the "Surface Water Supply Protection Bylaw", to regulate activities in 
the vicinity of Flint's Pond and the Cambridge Reservoir; substantially as on file with the Town Clerk's 
office; or take any other action relative thereto. 

Conservation Commission 



50 



ARTICLE 38 

To see if the Town will vote to amend the Town's Zoning Bylaw to add a bylaw to create a new ground 
water protection district, substantially as on file with the Town Clerk's office; or take any other action 
relative thereto. 

Planning Board 

ARTICLE 39 

To determine if the Town will resolve to support a People's Rights Amendment to the Constitution of the 
United States stating that the rights protected by that Constitution are the rights of natural persons only, not 
corporations, limited liability companies, or other entities established by the laws of any State, the United 
States or any foreign state; that Federal, State and local governments may regulate, limit or prohibit 
contributions and expenditures by the above entities that might influence in any way the election of any 
candidate for public office or any ballot measure; and that such contributions and expenditures shall be 
required by Federal, State and local governments to be publicly disclosed in a timely manner; or take any 
other action relative thereto. 

Citizen Petition 

ARTICLE 40 

To see if the Town will vote to amend the Lincoln General By-law, 8.5 to change the process by which the 
annual report is distributed to the Town residents; or take any other action relative thereto. 

Citizen Petition 

ARTICLE 41 

To see if the Town will vote to hear a report of the School Building Committee; or take any other action 
relative thereto. 

School Committee 

ARTICLE 42 

To see if the Town will vote to hear a report of the Green Energy Technology Committee regarding 
progress made with various grant funded initiatives; or take any other action relative thereto. 

Selectmen 

ARTICLE 43 

To see if the Town will vote to hear a report of the Community Center Committee regarding progress 
made with the feasibility study initiatives; or take any other action relative thereto. 

Selectmen 



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Hereof fail not and make return of this Warrant with your doings, thereon to the Town Clerk, at or 
before the time for the meeting aforesaid. Given under our hands this the /$**" day of 

February in the year of our Lord two thousand and twelve. 



SaraXTKlattes, Chair ^T" 



K* 



MAJm^ 



SELECTMEN OF LINCOLN 



-52- 



Glossary 

Debt Exclusion and Capital Exclusion: Proposition 2/4 allows a town to raise monies for capital 
projects or for the payment of debt service costs using either a capital or debt exclusion, respectively. 
Unlike the override, which results in a permanent increase in the town's levy limit, a capital exclusion 
is added to the levy limit or ceiling only for the year in which the project is being undertaken. 
Likewise, debt exclusion is added to the levy limit or levy ceiling for the life of the debt only. Both of 
these exclusions require a 2/3 vote of the Selectmen in order to be placed on a ballot, with a majority 
of the electorate needed for authorization. 

Free Cash: This is money that had been appropriated but not spent for various budget line items 
together with unforeseen revenues. These monies are certified annually by the Department of Revenue 
as the town's free cash. 

Levy (Tax), Levy Ceiling, and Levy Limit: The property tax levy is revenue raised through real and 
personal property taxes. Municipal revenues are raised through the tax levy, State Aid, and local 
receipts. The tax levy is the largest source of revenue. 

Proposition 2/4 places constraints on the magnitude of the levy imposed by a town as well as the 
amount by which the levy can be increased from one year to the next. The two limits on property taxes 
imposed by Proposition 2/4 are: 

• levy ceiling - This establishes an overall cap on the levy. Ordinarily a town cannot levy more than 
2.5% of the total full and fair cash value of all taxable real and personal property. 

• levy limit - The maximum levy allowed in a given year is the levy limit. This will always be equal 
to or less than the levy ceiling. The levy limit for any fiscal year amounts to the previous year's 
levy limit (less excluded debt) increased by 2.5% plus new growth, exclusions, and any override 
authorized by the electorate. 

Levy Increase: The difference in the levy between one year and the next is the levy increase. This 
number is often represented as a percent. The town may set its levy at any amount up to its levy limit. 
It is important to recognize that the actual levy may increase more than 2.5% in a given year. This is 
allowable under Proposition 2!4. 

Local Revenue (Receipts): Local revenue or local receipts include excise taxes, rental fees, license 
and permit fees, investment income, cell tower income, and other "pay for service" fee income, such as 
recreation and ambulance fees. 

New Growth: Proposition 2!4 allows the town to increase its levy limit annually by an amount based 
on the value of new construction and other growth in the tax base that is not the result of revaluation. 
This provision allows the town to respond to new growth that may result in additional municipal costs; 
for example, the construction of new housing may result in increased school enrollments and therefore 
higher education costs. New growth becomes part of the levy limit base. 

Override: Proposition 2!4 allows a town to assess taxes in excess of the annual 2.5% increase plus 
new growth by passing an override. When an override is passed, the levy limit for the year is 
increased by the amount of the override. This results in a permanent increase in the town's levy limit. 
An override requires a majority vote of the Selectmen to be placed on a ballot. A majority vote of the 
electorate is needed for approval. 



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Reserve Fund: This fund, established by the annual Town Meeting, is under the control of the 
Finance Committee. Transfers may be made from it for unforeseen expenditures. The limit on the size 
of this fund is 5% of the tax levy of the current fiscal year. 

SBAB: This refers to State Aid available to the Town or the Regional School District through the 
State Building Assistance Board (SBAB) as partial reimbursement for the capital and interest costs of 
our school construction projects. 

Stabilization Fund: The stabilization fund is a reserve account that allows the Town to put aside 
money in anticipation of future expenses. 

Tax Rate: The tax rate is the amount of tax charged by the Town expressed in terms of a unit of the 
tax base: for example, $9.35 per $1000 of the assessed valuation of taxable property. 



54 



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TOWN OF LINCOLN Pre-sorted Standard 

Town Offices - 16 Lincoln Road U.S. POSTAGE PAID 

Lincoln, MA 01773 LINCOLN, MA 

PERMIT #11 



ECR- WSS 
POSTAL PATRON 
LINCOLN, MA 01773